§40-21-62. Report of gross receipts by utility.

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In all cases where a public utility is required under this title to pay a privilege or license tax on gross receipts, such public utility shall make report to the Department of Revenue of such gross receipts to which such tax is applicable in a manner and form which will show the correct and true amount of such gross receipts upon which the tax is computed.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §181.)

                    
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