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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. |
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Article3. 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. |