{"data":{"id":"us-al/ala.-code-11-51-190","jurisdiction":"us-al","citation":"Ala. Code § 11-51-190","heading":"Recordkeeping.","body":"Consistent with Section 40-2A-7(a), taxpayers under this chapter shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the municipality or its designee to determine the correct amount of any business license tax levied by the municipality, or other records or information as may be necessary for the proper administration of any matters under the jurisdiction of the municipality.","path":["Title 11 Counties and Municipal Corporations.","Title 2 Provisions Applicable to Municipal Corporations Only.","Chapter 51 Taxation.","Article 2 License Taxes.","Division 5 Rights and Responsibilities of Municipal Taxpayers."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-51-190","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"e5dc4f020c80a48cc7d514810d7867a5a56a9b8962686e7a096a1be4975d6b57","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-51-189","next":"us-al/ala.-code-11-51-191"},"notice":"GroundRules: Original legal text. Not legal advice."}