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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-354

Recordkeeping

Official textalison.legislature.state.al.us

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.

Last amended: Act 2011-565, p. 1084, §35.

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In this chapter (40 sections)
  1. 40-17-332 · Licenses Required
  2. 40-17-333 · Application for License
  3. 40-17-334 · Licensed Permissive Suppliers
  4. 40-17-335 · Surety Bond. (Amended by Act 2026-528)
  5. 40-17-336 · Refusal to Issue License; Appeal
  6. 40-17-337 · Issuance of License; Nontransferability
  7. 40-17-338 · Discontinuance of Business by a Licensee
  8. 40-17-339 · Cancellation of License
  9. 40-17-340 · Filing of Monthly Return and Payment Due
  10. 40-17-341 · Remitting of Taxes Due to Supplier or Permissive Supplier
  11. 40-17-342 · Requirements for Returns
  12. 40-17-343 · Deductions from Monthly Return for Payments Not Previously…
  13. 40-17-344 · Payments Held in Trust for the State; Notification of…
  14. 40-17-345 · Import Verification Number; Licensing
  15. 40-17-346 · Monthly Exporter Returns
  16. 40-17-347 · Monthly Informational Report of Terminal Operators; Annual…
  17. 40-17-348 · Monthly Informational Report of Motor Fuel Transporter
  18. 40-17-349 · Violations
  19. 40-17-350 · Transportation of Motor Fuel; Inspections
  20. 40-17-351 · Civil Penalties
  21. 40-17-352 · Criminal Penalties
  22. 40-17-353 · (Amended by Act 2026-528) Seizure of Storage Receptacles…
  23. 40-17-354 · Recordkeeping
  24. 40-17-355 · Refusal to Permit Inspection
  25. 40-17-356 · Dyed Diesel Fuel
  26. 40-17-357 · Preemption of Local Laws
  27. 40-17-358 · Taxes to Be Borne by Consumer and Paid Once
  28. 40-17-359 · Distribution and Use of Proceeds
  29. 40-17-360 · Disposition of Aviation Fuel Proceeds
  30. 40-17-361 · Disposition of Diesel Proceeds
  31. 40-17-362 · Use of Tax Proceeds for Highway Purposes
  32. 40-17-362.1 · Use of Motor Fuel Taxes for Road and Bridge Purposes;…
  33. 40-17-363 · Funding
  34. 40-17-370 · Levy, Administration, and Collection of Additional Excise…
  35. 40-17-371 · Cost of Collection; Distribution of Tax Proceeds
  36. 40-17-380 · Definitions
  37. 40-17-381 · Development of System for Filing Electronic Tax Return for…
  38. 40-17-382 · Authorization and Use of System
  39. 40-17-383 · Local Motor Fuel Tax Advisory Committee
  40. 40-17-384 · Construction of Article
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