Code of Alabama

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37-1-62
Section 37-1-62 Reports, records and accounts to be open for public inspection. All reports,
records and accounts in the possession of the commission shall be open to inspection by the
public at all times, except as otherwise provided for in this title, or as ordered by the
commission, and under the rules prescribed by the commission. (Acts 1920, No. 37, p. 38; Code
1923, §9812; Code 1940, T. 48, §49.)...
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40-17-148
Section 40-17-148 Reports of motor carrier. Every motor carrier subject to the tax imposed
by this article shall, on or before the last day of April, July, October, and January of every
year, make to the commissioner such reports of its operations during the quarter ending the
last day of the preceding month as the commissioner may require and such other reports from
time to time as the commissioner may deem necessary. (Acts 1961, No. 674, p. 925, §9.)...

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45-44-242.07
Section 45-44-242.07 Enforcement. The county commission shall enforce this part and may examine
the books, reports, and accounts of every distributor, retail dealer, or storer of gasoline
or motor fuel on which the tax has been imposed. The county commission may make any and all
rules and regulations deemed necessary and proper for the collection of the tax. Upon a resolution
of the county commission, the State Department of Revenue may collect the tax imposed by the
county pursuant to this part. All persons, firms, businesses, and corporations owing the tax
shall pay it to the Department of Revenue and the payment shall be a full and complete discharge
of all liability for the tax owed the county. The Department of Revenue shall promulgate reasonable
rules and regulations to facilitate the orderly and efficient collection of the tax imposed
pursuant to this part. The Department of Revenue may recover all costs of collecting the tax,
not to exceed five percent of the proceeds and shall...
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37-3-10
Section 37-3-10 Certificate of public convenience and necessity - When required; application;
determination by commission. (a) No common carrier by motor vehicle subject to the provisions
of this chapter shall engage in intrastate commerce on any highway in this state unless there
is in force with respect to such carrier a certificate of public convenience and necessity
issued by the commission pursuant to the provisions of this chapter authorizing such operation.
The application for such certificate shall be decided in accordance with the procedure provided
in Section 37-3-11, and such certificate shall be issued or denied accordingly. No common
carrier of passengers holding a certificate of public convenience and necessity issued to
it by the commission shall be required to apply for a certificate under this chapter, but
such certificate held and effective shall be effective as if issued under this chapter, but
this shall not be construed or held to relieve the holder of such...
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45-24-242.07
Section 45-24-242.07 Enforcement. The commission shall enforce this part and it shall have
the right itself, or its member or its agents to examine the books, reports, and accounts
of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax
has been imposed. The commission may make any and all rules and regulations deemed necessary
and proper for the collection of the tax. Upon a resolution of the commission, the State Department
of Revenue may collect the tax imposed by the county pursuant to this part. Provided that
collection of the tax imposed herein, by the State Department of Revenue, shall commence on
the first day of the third month following the receipt of the resolution from the Dallas County
Commission directing the department to collect the tax. All persons, firms, businesses, and
corporations owing the tax shall pay it to the department and the payment shall be a full
and complete discharge of all liability for the tax owed the county. The...
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5-25-9
Section 5-25-9 Maintenance and examination of records, etc. (a) Any person required to be licensed
under this chapter shall maintain in its offices or such other location as the department
shall permit the books, accounts, and records as the department may reasonably require in
order to determine whether the person is complying with this chapter and rules and regulations
adopted pursuant to this chapter. These books, accounts, and records shall be maintained apart
and separate from any other business in which the person is involved. (b) The department may,
by its designated officers and employees, as often as it deems necessary, but at least once
every 24 months, investigate and examine the affairs, business, premises, and records of any
person required to be licensed under this chapter insofar as they pertain to any business
for which a license is required by this chapter. (c) The department, at its discretion, may:
(1) Cause an examination to be made at the licensee's place of...
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22-28-18
Section 22-28-18 Providing of information. The commission may require the owner or operator
of any air contaminant source to establish and maintain such records, make such reports, install,
use and maintain such monitoring equipment or methods, sample such emissions in accordance
with such methods, at such locations, intervals and procedures as the commission shall prescribe,
and provide such other information as the commission reasonably may require. (Acts 1971, No.
769, p. 1481, §7.)...
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34-24-60
Section 34-24-60 Confidentiality of records, etc.; authorized release; waiver. (a) All reports
of investigations; documents subpoenaed by the board; reports of any investigative committee
appointed by the board; memoranda of the board's counsel relating to investigations; statements
of persons interviewed by the board or any committee of the board; all information, interviews,
reports, statements, or memoranda of any kind furnished to the board or any committee of the
board; and any findings, conclusions, or recommendations resulting from proceedings of the
board or any committee of the board, unless presented as evidence at a public hearing, shall
be privileged and confidential, shall be used only in the exercise of the proper functions
of the board, and shall not be public records nor be available for court subpoena or for discovery
proceedings. Nothing contained herein shall apply to records made in the regular course of
business of an individual; documents or records otherwise...
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2-29-8
Section 2-29-8 Investigation of applicants and complaints against commission merchants by commissioner;
conduct of proceedings as to revocation of permits. The commissioner shall have power: (1)
Before granting a permit to any applicant to investigate the character and standing of such
applicant; (2) Upon the receipt of any verified complaint from any person pecuniarily interested
showing or tending reasonably to show any violations of any of the provisions of this chapter,
to investigate fully any transaction involving solicitation, receipt, sale or attempted sale
of any farm products and, in furtherance of any such investigation, to require the production
of and inspect or take copies of that portion of the ledgers, books, accounts, memoranda and
any other documents belonging to or under the control of any commission merchant and bearing
upon such transaction and, in the course of and in furtherance of such investigation, to require
of any commission merchant a sworn statement of all...
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37-3-13
Section 37-3-13 Contract carrier permits - Generally. (a) No person shall engage in the business
of a contract carrier by motor vehicle in intrastate commerce on any highway of this state
unless there is in force with respect to such carrier a permit issued by the commission, authorizing
such person to engage in such business. The application for such permit shall be decided in
accordance with the procedure provided for in subsection (b) of this section, and such permit
shall be issued or denied accordingly. (b) Application for such permits shall be made to the
commission in writing, be verified under oath and shall be in such form and contain such information
as the commission may, by regulation, require. Such application for permit shall be accompanied
by such proof of service of notice of said application and the filing thereof with the commission
as the commission shall by regulation require. Notice of such application by every contract
carrier of passengers shall be served upon...
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