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Alabama Code (Last Updated: November 28, 2014) |
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Title40 REVENUE AND TAXATION. |
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Chapter21. PUBLIC UTILITIES. |
| Article 1. General Provisions. |
| § 40-21-1. Department of Revenue to assess all property; applicability of chapter. |
| § 40-21-2. Verified statements to be filed. |
| § 40-21-3. Reports of all property required. |
| § 40-21-4. Detailed requirements of reports. |
| § 40-21-5. Reports of individuals or associations not incorporated. |
| § 40-21-6. Factors to be considered in determining true value of entire property. |
| § 40-21-7. Reports of railroad companies. |
| § 40-21-8. Returns of telegraph and telephone companies generally. |
| § 40-21-9. Details of returns of electric power and telegraph and telephone companies. |
| § 40-21-10. Details of statements of water, gas and pipeline companies. |
| § 40-21-11. Sleeping, parlor, dining and chair car companies. |
| § 40-21-12. Description of real property, fixtures and other tangible property within state. |
| § 40-21-13. Total length of railroad lines. |
| § 40-21-14. Statement of property outside state. |
| § 40-21-15. Statements of express companies. |
| § 40-21-16. Endorsement of receipt of statements; requiring additional information. |
| § 40-21-17. Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor. |
| § 40-21-18. Evidence and witnesses before department. |
| § 40-21-19. Compelling production of records, documents, etc.; requiring attendance of officers and individuals. |
| § 40-21-20. What considered in arriving at taxable value of property. |
| § 40-21-21. Franchises and intangible property subject to taxation. |
| § 40-21-22. Proportion of value or receipts within state to total value or receipts forms basis of tax value. |
| § 40-21-23. Notice of valuation sent by department. |
| § 40-21-25. Determining tax value of franchises and intangibles. |
| § 40-21-26. Local taxes on franchises and intangibles. |
| § 40-21-27. Apportionment of local taxes. |
| § 40-21-28. Entry and collection of local taxes. |
| § 40-21-29. Stockholders not required to list shares or pay ad valorem taxes thereon. |
| § 40-21-30. Description of franchises and intangibles. |
| § 40-21-32. Procuring information from other sources when taxpayer fails to comply. |
| § 40-21-33. Duties of receivers, assignees or trustees in bankruptcy. |
| § 40-21-34. Report of commission to assessors; entries by assessors. |
| Article 2. License Taxes. |
| § 40-21-50. Levied generally. |
| § 40-21-51. Distribution of revenues generally. |
| § 40-21-52. Freight lines and equipment companies. |
| § 40-21-53. Electric, hydroelectric, gas, or any other public utility - License tax - Credit on electric bills for certain persons. |
| § 40-21-54. Electric, hydroelectric, gas, or any other public utility - Not to constitute part of gross receipts for purposes of computation of state, county or municipal tax, etc. |
| § 40-21-55. Electric, hydroelectric, gas, or any other public utility - Distribution of revenues. |
| § 40-21-56. Manufacturers and sellers of hydroelectric power. |
| § 40-21-60. Express companies - Generally. |
| § 40-21-61. Express companies - Alternative tax. |
| § 40-21-62. Report of gross receipts by utility. |
| § 40-21-63. Receipts from department. |
| § 40-21-64. Counties not to levy privilege or license taxes. |
| Article 3. Utility Gross Receipts Tax. |
| § 40-21-80. Definitions. |
| § 40-21-81. Legislative intent. |
| § 40-21-82. Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone services. |
| § 40-21-82.1. Exemptions. |
| § 40-21-83. Exclusions. |
| § 40-21-84. Utility license required. |
| § 40-21-85. Administration of article and collection of tax. |
| § 40-21-86. Responsibilities of utilities. |
| § 40-21-87. Disposition of proceeds of tax. |
| § 40-21-88. Liability of retailer. |
| Article 4. Utility Service Use Tax. |
| § 40-21-100. Definitions. |
| § 40-21-101. Legislative intent. |
| § 40-21-102. Levy of tax; sourcing of total sales price for telegraph or telephone services. |
| § 40-21-103. Exclusions. |
| § 40-21-104. Utilities to register and give information. |
| § 40-21-105. Seller to collect tax; regulations; penalty. |
| § 40-21-106. Procedure for collecting tax. |
| § 40-21-107. Disposition of proceeds of tax. |
| Article 5. Cellular Radio Telecommunication Services Tax. |
| § 40-21-120. Definitions. |
| § 40-21-121. Levy of tax; procedure for collecting tax. |
| § 40-21-122. Exclusions. |
| § 40-21-123. Dispositions of proceeds of tax. |
| § 40-21-123. Dispositions of proceeds of tax. |
| § 40-21-124. License. |
| § 40-21-125. Liability of provider. |
| § 40-21-126. Tax on mobile radio communication services. |