Each person required to be licensed under Section 40-17-332 and each bulk user and retailer shall keep and maintain all records pertaining to motor fuel received, produced, manufactured, refined, compounded, used, sold, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers required by the department for the reasonable administration of this article, for a period of no less than three years.
Ala. Code § 40-17-354
Recordkeeping.
Known as the Alabama Terminal Excise Tax Act
The act spans §§ 40-17-320 to 40-17-363 (45 sections).
(Act 2011-565, p. 1084, §35.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.