Alabama § 28-12-43 - Recordkeeping.
Full text of Alabama Code of Alabama § 28-12-43 — Recordkeeping., with citation guidance and answers to common questions.
§ 28-12-43. Recordkeeping.
(a) A licensee shall keep and preserve all records, including invoices, canceled checks, and other documentation relating to the purchase, sale, exchange, or receipt of all consumable hemp products for a period of three years. This includes the applicable certificates of analysis as otherwise required under this chapter.
(b) The board and its authorized agents may enter upon the premises of any licensee at any time of the day or night as they deem necessary, for the detection of violations of this chapter, any law, or the rules of the board, or for the purpose of ascertaining the correctness of the records required to be kept by a licensee, including any record to verify the proper filing and to determine the accuracy of any state tax return required to be filed by a licensee, and to determine the payment of all state taxes when and where due with respect to any state tax levied on consumable hemp products by law. This section imposes no duty upon the board to inspect, examine, and audit with respect to local taxes on consumable hemp products.
(c) Any person who fails or refuses to keep and preserve the records as required by this section or who, upon request by an authorized agent of the board, fails or refuses to allow an audit or inspection of records as provided in this section shall be guilty of a Class C misdemeanor.
Frequently Asked Questions About Alabama § 28-12-43
What does Code of Alabama § 28-12-43 cover?
Section 28-12-43 ("Recordkeeping.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 28-12-43?
A common citation format is "Code of Alabama § 28-12-43" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 28-12-43 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.