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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-176

Records of Sales

Official textalison.legislature.state.al.us

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.

Last amended: 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.

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In this chapter (40 sections)
  1. 40-17-168.6 · Refusal to Issue License; Appeal
  2. 40-17-168.7 · Issuance of License
  3. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
  4. 40-17-168.9 · Cancellation of License
  5. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
  6. 40-17-168.11 · Tax Payments and Returns
  7. 40-17-168.12 · Reporting of Information; Single Return for Multiple…
  8. 40-17-168.13 · Receipt and Remission of Taxes; Liability
  9. 40-17-168.14 · Recordkeeping
  10. 40-17-168.15 · Disposition of Funds
  11. 40-17-168.16 · Civil Penalties
  12. 40-17-168.17 · Criminal Penalties
  13. 40-17-168.18 · Appropriations
  14. 40-17-168.19 · Rulemaking Authority
  15. 40-17-170 · Definitions
  16. 40-17-171 · Levy; Amount; Certificates of Exemption
  17. 40-17-172 · Disposition of Tax
  18. 40-17-173 · Tax to Apply Whether Withdrawal for Use or Sale
  19. 40-17-174 · Wholesale Oil License Fee; Import License Fee; Exemption
  20. 40-17-175 · Swearing to Statement
  21. 40-17-176 · Records of Sales
  22. 40-17-177 · Report of Address by Distributor, Storer, Retail Dealer, or…
  23. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  24. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  25. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  26. 40-17-182 · Forms for Reports
  27. 40-17-185 · Restraint of Violators
  28. 40-17-186 · When Statements to Be Rendered and Tax Paid
  29. 40-17-200 · When Report to Be Made by Carriers
  30. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  31. 40-17-203 · Penalty for Failure to Comply
  32. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  33. 40-17-221 · Administration of Article and Collection of Tax
  34. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  35. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  36. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  37. 40-17-225 · Allocations of Revenue Collections
  38. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
  39. 40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
  40. 40-17-270 · Definitions
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