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28-8-6
Section 28-8-6 Board verification of reporting and payment of taxes. The board shall have the
authority to inspect, examine and audit the books and records of any wholesaler licensee who
sells, stores or receives for the purpose of distribution, any alcoholic beverages, to verify
the proper filing and to determine the accuracy of any state or local tax return required
to be filed by the wholesaler, and to determine the payment of all state and local taxes when
and where due with respect to any state or local tax levied on alcoholic beverages by statute.
In pursuance of said authority, the board shall have the further authority to inspect, examine
and audit the books and records of any person, firm, corporation, club or association who
sells at retail any alcoholic beverages. Provided, however, this section imposes no duty upon
the board to inspect, examine and audit with respect to local taxes on alcoholic beverages.
(Acts 1984, No. 84-374, p. 876, §6.)...
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40-17-275
Section 40-17-275 Audit. The agreement pursuant to this article may provide for each state
to audit the records of persons based in the state to determine if the motor fuel taxes due
each state are properly reported and paid. Each state shall forward the findings of the audits
performed on persons based in this state to each state in which the person has used taxable
motor fuels. For persons who are not based in this state and who have used taxable motor fuel
in this state, the department shall serve the audit findings received from another state in
the form of an assessment on the person as though an audit was conducted by the department.
(Acts 1994, No. 94-586, p. 1078, §6.)...
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41-6-10
Section 41-6-10 Transfer by officials of objects, books, records, etc., to department for permanent
preservation. Any state, county or other official may turn over to the department for permanent
preservation therein any objects, official books, records, documents, original papers, newspaper
files, and printed books not in current use in the offices and that are determined by the
Department of Archives and History to be of historical value. The Director of the Department
of Archives and History shall develop guidelines and procedures for the appraisal and transfer
of historical objects to the department from state, county, or other offices. Objects and
other tangible items acquired for the historical collections of the Department of Archives
and History shall be documented and maintained in accordance with an overall inventory control
system for historical collections in the department as established by the director. (Code
1907, §800; Code 1923, §1406; Code 1940, T. 55, §263; Acts...
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28-4-133
Section 28-4-133 Duty of common carriers, etc., to permit examination of books, records, papers,
etc., in connection with prosecutions under article, etc. In the prosecutions of violations
of this article or any law for the suppression of the evils of intemperance or the promotion
of temperance, any common carrier doing business in the State of Alabama or any person engaged
in the transportation in the state or making deliveries in this state of the liquors mentioned
in Section 28-4-120 or of other prohibited liquors and beverages is required to permit an
examination of all his books, records, papers, bills of lading and accounts pertaining to
the shipment of such liquors by any officer in this state whose duty it is to prosecute crime
or ferret out criminals, when such information is sought for the prosecution of persons charged
with or suspected of crime. (Acts 1915, No. 10, p. 39; Code 1923, §4701; Code 1940, T. 29,
§170.)...
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16-36-64
Section 16-36-64 Statewide textbook contracts. (a) No contract shall be made pursuant to this
article for the purchase of textbooks rejected by the State Board of Education. The only contracts
entered into by the State Board of Education pursuant to this article shall be for textbooks
considered by the State Textbook Committee and adopted by the State Board of Education as
provided for in this article. (b) In addition to all other laws which forbid the use of textbooks
in the public schools of the state by authors who are members of the Communist Party or members
of communist front organizations, all contracts with publishers for textbooks made pursuant
to this article shall stipulate that the author or authors of such book or books is not a
member of the Communist Party or known advocate of communism or Marxist socialism and is not
a member of a communist front organization. (c) The maximum price at which the State Board
of Education shall contract for local boards of education to pay...
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40-17-272
Section 40-17-272 Provisions of agreement. An agreement pursuant to this article may provide
for determining the base state for users, user's records requirements, audit procedures, exchange
of information, persons eligible for licensing, define qualified motor vehicles, determine
bonding requirement, specify reporting requirements and periods, define uniform penalty and
interest rates for late reporting, determine methods for the collecting and forwarding of
motor fuel taxes and penalties to another jurisdiction, and may include other provisions to
facilitate the administration of the agreement. (Acts 1994, No. 94-586, p. 1078, §3.)...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other
taxes imposed by law, there is hereby levied an additional privilege or license tax, in the
amount hereinafter prescribed against any person, organization, or other entity engaging or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority,
established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support
of the operation of the authority, including, but not limited to,...
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9-13-86
Section 9-13-86 Filing of quarterly reports and payment of taxes - Manufacturers and processors;
payment of taxes. Every manufacturer and processor, within 30 days after the expiration of
each quarter annual period expiring, respectively, shall on the last day of March, June, September,
and December of each year, file with the department a statement under oath, on forms prescribed
by the department, showing the kinds of forest products and the gross quantity of each manufactured
during the preceding quarter annual period by the manufacturer or processor, showing the county
or counties in which such products were severed from the soil and showing the gross quantity,
if any, of such forest products severed from soil outside the State of Alabama and such other
reasonable and necessary information pertaining thereto as the department may require for
the proper enforcement of this article. At the time of rendering such quarter annual reports,
the manufacturer or processor shall pay to the...
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9-17-109
Section 9-17-109 Violations; records; fees; assessment and hearing; filling of containers;
installation, maintenance, etc., of appliances; damages. (a) Any person violating this article
or any rule, order, or regulation promulgated pursuant to this article shall, on conviction
thereof, be fined not more than one thousand dollars ($1,000) and may also be imprisoned in
the county jail or sentenced to hard labor for the county for not more than six months. Every
violation of this article or any rule, order, or regulation promulgated pursuant to this article
shall constitute a separate offense. (b) Every person subject to the fees imposed by Section
9-17-106 shall keep and preserve suitable records of all liquefied petroleum gas transactions
subject to fees and any other books or accounts necessary to determine the amount of fees
for which the person is liable under this article. Those records shall be retained for a period
of not less than three years, and shall include the name and...
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40-17-176
Section 40-17-176 Records of sales. All distributors, manufacturers, storers, or retail dealers
shall keep within the State of Alabama at some certain place or office, such books, documents,
or papers as will clearly show the amount of sales or withdrawals of any oils, greases, or
their substitutes made in this state covered by this article. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §636; Acts 1951, No. 850, p. 1479; Acts 1992, No. 92-186, p. 349, §50.)...
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