Code of Alabama

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11-32-7
Section 11-32-7 Powers of authority. (a) The authority shall exercise powers and duties necessary
to the discharge of its powers and duties in corporate form as follows: (1) Have succession
by its corporate name in perpetuity subject to Section 11-32-20. (2) Sue and be sued in its
own name in civil suits and actions and defend suits against it. (3) Adopt and make use of
a corporate seal and alter the same at its pleasure. (4) Adopt and alter bylaws for the regulation
and conduct of its affairs and business. (5) Acquire, receive, take, by purchase, gift, lease,
devise, or otherwise, and hold property of every description, real, personal, or mixed, whether
located in one or more counties or municipalities and whether located within or outside the
authorizing county. (6) Make, enter into, and execute contracts, agreements, leases, and other
instruments and take other actions as may be necessary or convenient to accomplish any purpose
for which the authority was organized, or exercise any...
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9-12-206
Section 9-12-206 Alligator parts dealer license; retail and restaurant license; fees. (a) Each
alligator parts dealer shall secure an alligator parts dealer license from the department
before commencing business. The license shall be secured annually and shall be furnished upon
the payment of $100.00. (b) Each retailer selling canned alligator parts or purchasing alligator
parts, and each restaurant selling prepared alligator meat for human consumption shall secure
a license from the department before commencing business. The license shall be secured annually
and shall be furnished upon payment of $5.00. (Acts 1989, No. 89-874, p. 1749, §7.)...
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9-12-208
Section 9-12-208 Alligator parts tag. Each alligator farmer shall tag with an official alligator
parts tag, furnished by the department, all carcasses, meat, or nonedible alligator parts
prior to sale and upon dissection from the carcass. This tag shall be completed in full and
remain attached to the carcass or part until final disposition by the alligator farmer, parts
dealer, or consumer if purchased directly from an alligator farmer. (Acts 1989, No. 89-874,
p. 1749, §9.)...
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9-12-200
Section 9-12-200 Definitions. For the purposes of this article, the following terms shall have
the meanings described herein, unless the context otherwise requires: (1) ALLIGATOR FARM.
An enclosed area not located on public lands or waters, constructed so as to prevent the ingress
and egress of alligators from surrounding public or private lands or waters and meeting other
specifications prescribed by the department, where alligators are bred and raised under controlled
conditions. (2) ALLIGATOR FARMER. A person who raises alligators under controlled conditions
which prohibit free movement of the animals onto and off of the farm or controlled area, and
who may harvest alligators under the supervision of the department. (3) ALLIGATOR PART. Any
part of the carcass of an alligator, except its skin. (4) ALLIGATOR PARTS DEALER. Any person
who deals in alligator parts and who buys from an alligator farmer for the purpose of resale;
or manufactures within the state alligator parts into a...
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9-12-210
Section 9-12-210 Severance tax on alligator skins; penalty. There is hereby levied a severance
tax on each alligator skin taken from any alligator within this state, payable to the state
through the department by the alligator farmer selling or shipping his skins within or without
the state or taking his own catch out of state, at the rate of $1.00 on each skin. Failure
to pay such severance tax subjects all alligator skins held by such alligator farmers to confiscation
by order of the department. Failure to maintain complete records and to pay the severance
tax as provided herein subjects any alligator farmer to the full penalties provided in this
article and the immediate revocation of his license by the department. No license shall be
issued to any alligator farmer who has not paid such severance tax for the preceding year.
Violation of this section is a Class A misdemeanor. (Acts 1989, No. 89-874, p. 1749, §11.)...

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40-12-419
Section 40-12-419 Records to be kept; inspection of records. Every automotive dismantler and
parts recycler shall keep a register of all purchases and sales of motor vehicles for five
years from the date of purchase or sale, showing the make, model, year, body style, vehicle
identification number, and the name and address of the purchaser or seller. A salvage pool
shall furnish the purchaser with the make, model, year, body style, vehicle identification
number of the vehicles it sells and, if the owner is an insurance company, the salvage pool
shall furnish the purchaser with the claim number. Such registers shall be made available
for inspection by identified law enforcement officers of the state, county and municipality
of the automotive dismantler and parts recycler's business location at reasonable business
hours on business days. (Acts 1979, No. 79-756, p. 1342, §7.)...
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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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45-37-243.06
Section 45-37-243.06 Records; inspection. (a) It shall be the duty of any person subject to
the license tax imposed by this subpart to keep full and complete records of all purchases
and of all other matters from which the correct amount of license tax to which such person
is subject may be ascertained; and in the event that such person shall discontinue his or
her business, he or she shall not destroy or dispose of such records until he or she shall
have given the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties 30 days' notice in writing
of his or her intent to destroy or dispose of such records. The failure of such person to
keep such records, or his or her destruction or disposition of such records without giving
such notice, shall constitute a misdemeanor. (b) Upon demand by the judge of probate, license
commissioner, director of county department of revenue, or other public officer...
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22-19-21
Section 22-19-21 State of Alabama Anatomical Board - Powers; records. The said board shall
have full power to establish rules and regulations for its government and to appoint and remove
its officers and shall keep full and complete minutes of its transactions. Records shall also
be kept under its direction of all bodies received and distributed by said board and of the
persons or institutions to whom the same may be distributed, which minutes and records shall
be open, at all times, to the inspection of each member of said board and of any district
attorney of any district court in this state. (Acts 1923, No. 360, p. 381; Code 1923, §1289;
Code 1940, T. 22, §175.)...
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27-5A-5
Section 27-5A-5 Books and records; reinsurance intermediary-brokers. (a) For at least 10 years
after expiration of each contract of reinsurance transacted by the reinsurance intermediary-broker,
the reinsurance intermediary-broker shall keep a complete record for each transaction showing
all of the following: (1) The type of contract, limits, underwriting restrictions, classes,
or risks and territory. (2) Period of coverage, including effective and expiration dates,
cancellation provisions, and notice required of cancellation. (3) Reporting and settlement
requirements of balances. (4) Rate used to compute the reinsurance premium. (5) Names and
addresses of assuming reinsurers. (6) Rates of all reinsurance commissions, including the
commissions on any retrocessions handled by the reinsurance intermediary-broker. (7) Related
correspondence and memoranda. (8) Proof of placement. (9) Details regarding retrocessions
handled by the reinsurance intermediary-broker including the identity of...
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