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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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