Section 45-39-92.43
Recordkeeping.
All distributors, storers, and retail dealers shall keep for not less than three 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 gasoline and motor fuel made in Lauderdale County taxed under this subpart.
(Act 2002-292, p. 604, §4.)