Alabama Statutes

§ 40-17-176 — Records of Sales

Alabama·Title 40 Revenue and Taxation·Ch. 17 Gasoline and Other Motor Fuels; Lubricating Oils·Art. 4 Oils, Greases or Substitutes

All distributors, manufacturers, storers, or retail dealers shall keep within the State of Alabama at some certain place or office, such books, documents, or papers as will clearly show the amount of sales or withdrawals of any oils, greases, or their substitutes made in this state covered by this article.

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Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §636; Acts 1951, No. 850, p. 1479; Acts 1992, No. 92-186, p. 349, §50.)

Nearby Sections

15

§ 40-1-1

§ 40-1-10

Duty of Salaried Officers as to Disposition of Fees Collected

§ 40-1-13

Defense of Actions Involving Revenue Laws

§ 40-1-14

Payment of Court Costs

§ 40-1-15

Execution Sufficient Warrant for Levy

§ 40-1-16

Copies of Books, Records, Papers, Etc., Admitted in Evidence

§ 40-1-17

Judgment on Verdict in Favor of State Against Officers

§ 40-1-18

Falsely Returning List of Taxpayer as Sworn To

§ 40-1-19

Bank Officer Failing to Make, Swear To, and Deliver Required Statements

§ 40-1-2

Lien for Taxes - Generally

§ 40-1-20

Taxing Authorities Acting as Attorney for Taxpayer

§ 40-1-21

Access to Books and Records of Revenue Officers

§ 40-1-22

Penalty for Officers Who Neglect Duty

§ 40-1-23

Liability of Officers for Conversion

§ 40-1-24

Duty of Sheriff in Selling Property Under Execution, Etc

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