{"data":{"id":"us-al/ala.-code-40-17-354","jurisdiction":"us-al","citation":"Ala. Code § 40-17-354","heading":"Recordkeeping.","body":"Each person required to be licensed under Section 40-17-332 and each bulk user and retailer shall keep and maintain all records pertaining to motor fuel received, produced, manufactured, refined, compounded, used, sold, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers required by the department for the reasonable administration of this article, for a period of no less than three years.","path":["Title 40 Revenue and Taxation.","Chapter 17 Gasoline and Other Motor Fuels; Lubricating Oils.","Article 12 Alabama Terminal Excise Tax Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-17-354","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"84e5534263efd30a847103cded93b5894ee7a8932da6aa74706f6b6dab7ef3d9","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-17-353","next":"us-al/ala.-code-40-17-355"},"notice":"GroundRules: Original legal text. Not legal advice."}