Alabama § 40-17-354 Recordkeeping

Alabama Statutes

§ 40-17-354 — Recordkeeping

Alabama § 40-17-354

Title 40Revenue and Taxation

Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils

Art. 12Alabama Terminal Excise Tax Act

This text of Alabama § 40-17-354 (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 § 40-17-354 (2026).

Text

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.

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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.