Alabama § 45-51-243.09 - Recordkeeping.
Full text of Alabama Code of Alabama § 45-51-243.09 — Recordkeeping., with citation guidance and answers to common questions.
§ 45-51-243.09. Recordkeeping.
It shall be the duty of every person required to collect the rental tax to keep and preserve suitable records of the rental revenues of the business and the rental tax collected, and such other books or accounts as may be necessary to determine the amount of rental tax that he or she collected, and was required to collect, from lessees or renters hereunder. It shall be the duty of every person to keep and preserve all invoices of tangible personal property leased or rented, and all such books, invoices, and other records shall be open for examination at any time by the county commission or its duly authorized agent. Any person leasing, who in addition leases for releasing, shall keep his or her books so as to show separately such transactions and the rental revenues of leasing for releasing. All transactions involving the leasing and rental of tangible personal property shall be subject to the rental tax in the absence of such separate records.
Frequently Asked Questions About Alabama § 45-51-243.09
What does Code of Alabama § 45-51-243.09 cover?
Section 45-51-243.09 ("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 § 45-51-243.09?
A common citation format is "Code of Alabama § 45-51-243.09" (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 § 45-51-243.09 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.