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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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Article4. 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. |