§ 45-49-249.54 — Recordkeeping

Alabama § 45-49-249.54

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 49: Mobile County
• Art. 24: Taxation
• Part 10: Tax, Tobacco
• Subpart 3: 2019 Tax

Text

Every wholesale dealer shall, at the time of selling or delivering any cigarettes or other tobacco products enumerated in this subpart, within Mobile County, make a true duplicate invoice of the same, which shall show full and complete details of the sale or delivery of the cigarettes or other tobacco products, and shall retain the same, subject to the use and inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy, for a period of three years. Wholesale and retail dealers shall also keep a record of the purchase, sale, exchange, or receipt of all the cigarettes or other tobacco products, and hold all books, records, canceled checks, and all other memoranda pertaining to the purchase, sales, exchange, or receipt for the period mentioned herein, subject to the inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy, who shall have the power and authority to enter upon the premises of any dealer and to examine the business records at all reasonable times. Wholesale and retail dealers shall also keep a record of the purchases of all cigarettes or other tobacco products enumerated herein and hold all books, records, and memoranda pertaining to the purchase of the cigarettes or other tobacco products enumerated herein, open to the inspection of the Mobile County Tobacco Tax Collector or his or her deputy, at any and all times.

Legislative History

(Act 2019-150, §6.)