Ala. Code § 8-17-84 (1975) Records to Be Kept; Preservation and Inspection of Records; Regulations As to Keeping of Records

• Library: Alabama Statutes
• Edition: 2023
• Currency: Current with legislation from the 2023 Regular and Special Sessions.
• Year: 2023
• Citation: Ala. Code § 8-17-84 (1975)

(a) Each person required to be licensed under Section 40-17-332(a), ...

(b) All such records shall be preserved for a period of three years and shall at all times during the business hours of the day be subject to inspection by the Revenue Commissioner or his or her agents or representatives.

(c) The Revenue Commissioner may prescribe regulations respecting the keeping of the records required in this section and the forms thereof.

Cite as Ala. Code § 8-17-84 (1975)

History: Amended by Act 2015-54,§ 1, eff. 10/1/2016.