Section 9-13-88
Recordkeeping requirements.
It shall be the duty of every manufacturer and processor in this state and of every producer who shall ship forest products out of the State of Alabama in an unmanufactured condition and of every concentration yard where any logs, pulpwood, or inwoods pulpwood chips are sold or delivered to it to keep and preserve suitable records with the items separated into the various items on which privilege taxes are levied in this article, and other books or accounts as may be necessary to determine the amount of taxes for which he or she is liable under this article. The books and records shall be kept and preserved for a period of three years, and all records shall be open for examination at any time by the department or its duly authorized agent.
(Acts 1945, No. 169, p. 285, §9; Acts 1953, No. 695, p. 948, §3; Act 2017-301, §1.)