40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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13A-9-71
Section 13A-9-71 Registration of charitable organizations, professional fund raisers, and commercial
co-venturers, and professional solicitors; notification of changes; exempt persons; annual
report; prohibition against fund raising by unregistered person; contracts between professional
fund raisers and commercial co-venturers; appointment of Secretary of State as agent for service
of process; use of name of charitable organization without consent; disclosure by solicitors;
violations and penalties; injunctive relief. (a) Every charitable organization, except those
granted an exemption in subsection (f), which is physically located in this state, intends
to solicit contributions in or from this state, or to have contributions solicited in this
state, on its behalf, by other charitable organizations, paid solicitors, or commercial co-venturers
in or from this state shall, prior to any solicitation, file a registration statement with
the Attorney General upon a form prescribed by the...
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11-32-18
Section 11-32-18 Annual audit. Within 30 days following the close of each fiscal year the authority
shall cause an audit of its books and records to be made for the fiscal year by an independent
certified public accountant. Within 90 days following the close of each fiscal year the authority
shall furnish a copy of the audit to the governing bodies of the authorizing county, the principal
municipality, and each participating municipality. (Act 2013-380, p. 1389, §18.)...
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45-46-90.17
Section 45-46-90.17 Audit of records. Within 30 days following the close of each fiscal year,
the authority shall cause an audit of its books and records to be made for such fiscal year
by an independent certified public accountant. Within 90 days following the close of each
fiscal year, the authority shall furnish a copy of such audit to the appointing authority
of the board of directors. (Act 86-547, p. 1106, § 18.)...
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11-49A-18
Section 11-49A-18 Annual budget; amendments; annual audit. Within 30 days of the beginning
of the fiscal year of an authority, the board shall adopt a budget for such fiscal year. Any
such budget may be amended by a resolution of the board from time to time and at any time.
Within 30 days following the close of each fiscal year the authority shall cause an audit
of its books and records to be made for such fiscal year by an independent certified public
accountant. Within 90 days following the close of each fiscal year the authority will furnish
a copy of such audit to the governing body of the authorizing municipality. (Acts 1979, No.
79-777, p. 1380, §18.)...
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11-49B-17
Section 11-49B-17 Annual budgets and audits required. Within 30 days of the beginning of the
fiscal year of an authority, the board shall adopt a budget for the fiscal year. The budget
may be amended by a resolution of the board at any time. Within 30 days following the close
of each fiscal year the authority shall cause an audit of its books and records to be made
for the fiscal year by an independent certified public accountant. Within 90 days following
the close of each fiscal year, the authority shall furnish a copy of the report of the audit
to the governing bodies of the authorizing county, the principal municipality, and each participating
municipality. (Acts 1997, No. 97-678, p. 1308, §17; Act 97-896, p. 262, §5.)...
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45-49A-64.17
Section 45-49A-64.17 Annual budget and audit. Within 30 days of the beginning of the fiscal
year of an authority, the board shall adopt a budget for such fiscal year. Any such budget
may be amended by a resolution of the board from time to time and at any time. Within 30 days
following the close of each fiscal year the authority shall cause an audit of its books and
records to be made for such fiscal year by an independent certified public accountant. Within
90 days following the close of each fiscal year the authority will furnish a copy of such
audit to the governing body of the authorizing municipality. (Acts 1975, 2nd Sp. Sess., No.
31, p. 141, §18.)...
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11-54B-18
Section 11-54B-18 Annual reports and audits. (a) Within ninety (90) days after the close of
each fiscal year, the district management corporation shall make an annual report of its activities
for the preceding fiscal year to the governing body of the municipality. (b) Within ninety
(90) days after the close of each fiscal year, the district management corporation shall cause
an annual audit of its books, accounts, and financial transactions to be made and filed with
the governing body of the municipality and for that purpose the corporation shall employ a
certified public accountant. The annual audit shall be completed and filed with the governing
body within four months after the close of the fiscal year of the corporation and a certified
duplicate copy of the audit shall be filed with the mayor and the finance director or other
financial control officer of the municipality. (Acts 1994, No. 94-677, §18.)...
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11-50-355
Section 11-50-355 Annual reports and audits; conflicts of interest of members, agents, or employees
of board; vesting of title to systems in city and dissolution of board upon payment, etc.,
of bonds, etc., in full. (a) Within 60 days after the expiration of each fiscal year the board
shall make an annual report of its activities for the preceding fiscal year to the city. Each
such report shall set forth a complete operating and financial statement covering its operation
during such fiscal year. The board shall cause an audit of its books and accounts to be made
at least once in each year by a certified public accountant or an auditor who is regularly
employed by the State Examiner of Public Accounts, and the cost thereof may be treated as
a part of the cost of operation. (b) Any member, agent, or employee of the board who contracts
with the board or is interested, either directly or indirectly, in any contract with the board
or in the sale of any property, either real or personal, to...
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