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5-18-10
Section 5-18-10 Examinations of licensees; investigations; enforcement powers of supervisor.
(a) Annual examinations of licensees. At least once each year and at such other time as may
be deemed necessary by the Supervisor of the Bureau of Loans, an examination shall be made
of the place of business of each licensee and of the loans, transactions, books, papers, and
records of the licensee so far as they pertain to the business licensed under this chapter.
As cost of examination, the licensee shall pay to the Bureau of Loans the actual cost of each
examination, the amount of which shall be reasonably prescribed under rules and regulations
promulgated by the Superintendent of Banks; provided, however, the cost for each day of examination
by each examiner shall not exceed eight times the average hourly rate for auditing purposes
as charged by three recognized certified public accountancy firms in the City of Montgomery,
Alabama. In addition thereto, the licensee shall pay as per diem the...
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41-4-36
Section 41-4-36 Inspection and production of books, records, accounts, etc.; examination of
witnesses. The Director of Finance and any authorized officer or employee of the Department
of Finance shall, in the performance of his official duties, for the purpose of examination,
have access to, and the right to copy from, any book, record, account, document, receipt or
paper of any of the departments, boards, bureaus, commissions, agencies, offices or institutions
of the state or of any of the counties, municipal corporations, political subdivisions or
public bodies in the state or of the officers or employees thereof, in such manner as may
be reasonable and at reasonable times. The Director of Finance or any officer or employee
of the Department of Finance designated by the director, in the performance of his official
duties, shall have the power to administer oaths, certify to official acts, take and cause
to be taken depositions of witnesses, issue subpoenas, compel the attendance of...
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40-2A-6
Section 40-2A-6 Government contract for examination of taxpayer's records where compensation,
etc., contingent upon tax, interest, etc., assessed or collected; violation; costs of examination.
(a) The state or any county or municipal governing authority may not enter into any contract
or arrangement for the examination of a taxpayer's books and records, written or otherwise,
with a private auditing or collecting firm, if any part of the compensation or other benefits
paid or payable to the private auditing or collecting firm is contingent upon or in any manner
related to the amount of tax, license fee, interest, court cost, penalty, or any other item
assessed against or collected from the taxpayer. Any such contract or arrangement, if made
or entered into, is void and unenforceable. Any assessment or preliminary assessment of taxes,
license fees, penalties, court costs, interest, or other items proposed or asserted by, or
based upon the recommendation of, a private auditing or...
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27-2-23
Section 27-2-23 Examinations - How conducted. (a) The examination may be conducted by the commissioner
or his accredited examiners at the offices wherever located of the person being examined and
at such other places as may be required for determination of matters under examination. (b)
Every person being examined, its officers, attorneys, employees, agents, and representatives,
shall make freely available to the commissioner or his examiners the accounts, records, documents,
files, information, assets, and matters in his possession or control relating to the subject
of the examination. (c) If the commissioner or examiner finds any account or record of an
insurer being examined to be inadequate or inadequately kept or posted for proper examination
of the condition and affairs of the examinee, he shall give written notice to such examinee
specifying: (1) The deficiencies to be corrected; and (2) A reasonable period within which
to correct the stated deficiencies. If the examinee fails...
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40-23-83
Section 40-23-83 Records to be kept; enforcement of article; promulgation of regulations, etc.
Every seller and every person storing, using or otherwise consuming in this state tangible
personal property purchased from a retailer shall keep such records, receipts, invoices and
other pertinent papers in such form as the department may require. The department or any person
authorized in writing by it is hereby authorized to examine the books, papers, records and
equipment of any person selling tangible personal property and any person liable for the tax
imposed by this article and to investigate the character of the business of any such person
in order to verify the accuracy of any return made, or if no return was made by such person,
to ascertain and determine the amount required to be paid hereunder. The department is hereby
charged with the enforcement of the provisions of this article and is hereby authorized and
empowered to prescribe, adopt and enforce rules and regulations...
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45-8-241.65
Section 45-8-241.65 Books and records; violations and penalties. (a) It shall be the duty of
every person engaging or continuing in any business for which a privilege or license tax is
imposed hereby to keep and preserve suitable records of the gross proceeds of any such business
and such other books or accounts as may be necessary to determine the amount of tax for which
he or she is liable hereunder. It shall be the duty of every person to keep and preserve for
a period of three years, all invoices of gross proceeds, proceeding or accruing from the leasing
or rental herein taxed and all such books, invoices, and other records shall be open for examination,
at any time by the county commission or its agent. Any person leasing, who in addition leases
for releasing, shall keep his or her books so as to show separately the gross proceeds of
leasing and the gross proceeds of leasing for releasing. Each occurrence of a failure to keep
records or allow examination thereof shall constitute a...
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8-15-13
Section 8-15-13 Public hearing on operations; notice of hearing; sworn testimony heard; authority
to subpoena witnesses; witness fees; production of books and records; appearance in person
or by counsel; failure to obey process; rules of evidence not applicable. (a) In the event
the Commissioner of Agriculture and Industries is of the opinion that a condition exists which
would jeopardize the interest of persons patronizing, or who may patronize, a public warehouse
by reason of the manner in which such public warehouse is being operated or that the same
is being operated without having complied with the laws or rules and regulations relating
to the operation of public warehouses, he shall order a public hearing thereon, to be held
in the office of the commissioner at Montgomery or at the courthouse of the county in which
the warehouse is being operated, to determine what action shall be taken relative to the said
warehouse. (b) It shall be the duty of the Commissioner of Agriculture...
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22-21-386
Section 22-21-386 Examination and investigation of corporations by department; power to summon
and examine witnesses; payment of expenses. (a) The Department of Insurance, any agent or
examiner of the department, or any other person appointed by the department shall have the
power of visitation and examination into the affairs, transactions, accounts, business records,
and assets of any such dental service plan corporation, shall have free access to all of the
books, papers, and documents that relate to the business of the corporation, may summon and
qualify witnesses under oath, and may examine its officers, agents, and employees or other
relative persons regarding the affairs, transactions, and condition of the corporation. The
corporation whose affairs are examined shall pay to the department for deposit into the State
Treasury the traveling expenses and any other expenses of the examiner or other person making
the examination which shall be credited as provided by Section...
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27-34-39
Section 27-34-39 Examinations - Domestic societies. (a) The commissioner, or any person he
may appoint, shall have the power of visitation and examination into the affairs of any domestic
society, and he shall make such examination at least once in every three years. He may employ
assistants for the purpose of such examination, and he, or any person he may appoint, shall
have free access to all books, papers, and documents that relate to the business of the society.
(b) In making any such examination, the commissioner may summon and qualify as witnesses under
oath and examine its officers, agents, and employees or other persons in relation to the affairs,
transactions, and condition of the society. (c) A summary of the report of the commissioner,
and such recommendations or statements of the commissioner as may accompany such report, shall
be read at the first meeting of the board of directors, or corresponding body of the society,
following the receipt thereof and, if directed so to...
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28-3-7
Section 28-3-7 Persons, firms, etc., receiving, storing, selling or handling alcoholic beverages
to preserve invoices, books, papers, etc., relating thereto; audit and inspection of invoices,
books, etc., by board. It shall be the duty of every person, firm, corporation, club or association
of persons, receiving, storing, selling or handling alcoholic beverages enumerated in this
chapter in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled
checks or other memoranda touching the purchase, sale, exchange or receipt of any and all
such alcoholic beverages for a period of three years. All such invoices, books, papers, cancelled
checks or other memoranda shall be subject to audit and inspection by any duly authorized
representative of the board at any and all times. Any person, firm, corporation, club or association
of persons who fails or refuses to keep and preserve the records as required by this section
or who upon request by a duly authorized agent of...
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