Section 45-39-243.03
Recordkeeping.
All distributors, storers, and retail dealers shall keep for not less than two years within the State of Alabama at some certain place or office such books, documents, or papers as will clearly show the amount of sale or withdrawals of gasoline and motor fuel made in Lauderdale County taxed under this part.
(Act 89-700, p. 1391, §4.)