Alabama Statutes
§ 45-51-243.09 — Recordkeeping
Alabama § 45-51-243.09
This text of Alabama § 45-51-243.09 (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 § 45-51-243.09 (2026).
Text
It shall be the duty of every person required to collect the rental tax to keep and preserve suitable records of the rental revenues of the business and the rental tax collected, and such other books or accounts as may be necessary to determine the amount of rental tax that he or she collected, and was required to collect, from lessees or renters hereunder. It shall be the duty of every person to keep and preserve all invoices of tangible personal property leased or rented, and all such books, invoices, and other records shall be open for examination at any time by the county commission or its duly authorized agent. Any person leasing, who in addition leases for releasing, shall keep his or her books so as to show separately such transactions and the rental revenues of leasing for releasin
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Legislative History
(Act 2019-91, § 11; Act 2019-218, § 11.)
Nearby Sections
15
§ 45-1-10
Disclaimer,§ 45-1-100.01
Superintendent of Education§ 45-1-100.02
Insuring School Buildings and Property§ 45-1-110
Compensation of Poll Workers§ 45-1-120
Reserved§ 45-1-130
Duties of County Engineer§ 45-1-140
Reserved§ 45-1-150
Reserved§ 45-1-160
Reserved§ 45-1-180
Reserved§ 45-1-190
Reserved§ 45-1-20
Licensing and Regulation; ViolationsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 45-51-243.09, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-51-243.09.