Alabama § 11-51-190 Recordkeeping

Alabama Statutes

§ 11-51-190 — Recordkeeping

Alabama § 11-51-190

JurisdictionAlabama

Title 11Counties and Municipal Corporations

Ch. 51Taxation

Art. 2License Taxes

Div. 5Rights and Responsibilities of Municipal Taxpayers

This text of Alabama § 11-51-190 (Recordkeeping) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 11-51-190 (2026).

Text

Consistent with Section 40-2A-7(a), taxpayers under this chapter shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the municipality or its designee to determine the correct amount of any business license tax levied by the municipality, or other records or information as may be necessary for the proper administration of any matters under the jurisdiction of the municipality.

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Consistent with Section 40-2A-7(a), taxpayers under this chapter shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the municipality or its designee to determine the correct amount of any business license tax levied by the municipality, or other records or information as may be necessary for the proper administration of any matters under the jurisdiction of the municipality.