45-22-242.05
Section 45-22-242.05 Preservation and examination of records. It shall be the duty of every
person, firm, or corporation engaging, or continuing in Cullman County in any business taxed
hereunder to keep and preserve suitable records of the gross proceeds of such business and
such other books or accounts as may be necessary to determine the amount of tax for which
he or she or it is liable under this part. Such records shall be kept and preserved for a
period of two years and shall be open for examination at any time by the department, or its
duly authorized agent. (Acts 1973, No. 161, p. 202, §6.)...
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45-8-241.25
Section 45-8-241.25 Records, books, and accounts. It shall be the duty of every person, firm,
or corporation engaging, or continuing in Calhoun County in any business taxed hereunder to
keep and preserve suitable records of the gross proceeds of such business and such other books
or accounts as may be necessary to determine the amount of tax for which he or she or it is
liable under the provisions of this subpart. Such records shall be kept and preserved for
a period of two years and shall be open for examination at any time by the department, or
its duly authorized agent. (Acts 1978, No. 73, p. 1759, §6.)...
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45-3A-51.05
Section 45-3A-51.05 Maintenance of records. It shall be the duty of every person, firm, or
corporation engaging, or continuing in the City of Eufaula in any business taxed hereunder
to keep and preserve suitable records of the gross proceeds of such business and such other
books or accounts as may be necessary to determine the amount of tax for which he, she, or
it is liable under this part. Such records shall be kept and preserved for a period of two
years and shall be open for examination at any time by the city, or its duly authorized agent.
(Act 96-620, p. 986, §6.)...
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45-18-242.05
Section 45-18-242.05 Recordkeeping. It shall be the duty of every person, corporation, partnership,
firm, limited liability company, association, proprietorship, or other entity engaged in or
continuing within the county any business taxed hereunder to keep and preserve suitable records
of the gross proceeds of such business and such other books or accounts as may be necessary
to determine the amount of tax for which he, she, or it is liable under this part. Such records
shall be kept and preserved for a period of two years and shall be open for examination at
any time by the agency, or any duly authorized representative thereof. (Act 98-657, p. 1440,
§6.)...
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45-40-244.05
Section 45-40-244.05 Recordkeeping. It shall be the duty of every person, corporation, partnership,
firm, limited liability company, association, proprietorship, or other entity engaged in or
continuing within the county any business taxed hereunder to keep and preserve suitable records
of the gross proceeds of such business and such other books or accounts as may be necessary
to determine the amount of tax for which he, she, or it is liable under this part. Such records
shall be kept and preserved for a period of two years and shall be open for examination at
any time by the agency, or any duly authorized representative thereof. (Act 2001-561, p. 1130,
§6.)...
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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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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging,
or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in such
room or rooms. (b) There are exempted from the tax authorized by this section and from the
computation of the amount of the tax levied or payable hereunder the following: Charges for
property sold or services furnished which are required to be...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) 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) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
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