§ 8-17-84 — Records to Be Kept; Preservation and Inspection of Records; Regulations as to Keeping of Records

Alabama § 8-17-84

• Jurisdiction: Alabama
• Title 8: Commercial Law and Consumer Protection
• Ch. 17: Regulation of Certain Goods and Products
• Art. 5: Petroleum Products
• Div. 1: Standards and Inspections Generally

Text

(a) Each person required to be licensed under Section 40-17-332(a), (b), or (f) for gasoline, or permitted under Section 8-17-96 for dyed diesel fuel, dyed kerosene, or lubricating oil, and each bulk user and retailer shall keep and maintain all records pertaining to the petroleum products received, produced, manufactured, refined, compounded, used, sold, imported, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers required by the Department of Revenue for the reasonable administration of this article, for a period of no less than three years.
(b) All such records shall be preserved for a period of three years and shall at all times during the business hours of the day be subject to inspection by the Revenue Commissioner or his or her agents or representatives.
(c) The Revenue Commissioner may prescribe regulations respecting the keeping of the records required in this section and the forms thereof.

Legislative History

(Acts 1971, No. 1403, p. 2363, §4; Act 2015-54, §1.)