Alabama § 45-49-249.54 - Recordkeeping.
Full text of Alabama Code of Alabama § 45-49-249.54 — Recordkeeping., with citation guidance and answers to common questions.
§ 45-49-249.54. Recordkeeping.
Every wholesale dealer shall, at the time of selling or delivering any cigarettes or other tobacco products enumerated in this subpart, within Mobile County, make a true duplicate invoice of the same, which shall show full and complete details of the sale or delivery of the cigarettes or other tobacco products, and shall retain the same, subject to the use and inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy, for a period of three years. Wholesale and retail dealers shall also keep a record of the purchase, sale, exchange, or receipt of all the cigarettes or other tobacco products, and hold all books, records, canceled checks, and all other memoranda pertaining to the purchase, sales, exchange, or receipt for the period mentioned herein, subject to the inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy, who shall have the power and authority to enter upon the premises of any dealer and to examine the business records at all reasonable times. Wholesale and retail dealers shall also keep a record of the purchases of all cigarettes or other tobacco products enumerated herein and hold all books, records, and memoranda pertaining to the purchase of the cigarettes or other tobacco products enumerated herein, open to the inspection of the Mobile County Tobacco Tax Collector or his or her deputy, at any and all times.
Frequently Asked Questions About Alabama § 45-49-249.54
What does Code of Alabama § 45-49-249.54 cover?
Section 45-49-249.54 ("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 § 45-49-249.54?
A common citation format is "Code of Alabama § 45-49-249.54" (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 § 45-49-249.54 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.