Chapter 21. Public Utilities
Article 1. General Provisions
- Ala. Code § 40-21-1 (1975) Department of Revenue to Assess All Property; Applicability of Chapter
- Ala. Code § 40-21-2 (1975) Verified Statements to Be Filed
- Ala. Code § 40-21-3 (1975) Reports of All Property Required
- Ala. Code § 40-21-4 (1975) Detailed Requirements of Reports
- Ala. Code § 40-21-5 (1975) Reports of Individuals Or Associations Not Incorporated
- Ala. Code § 40-21-6 (1975) Factors to Be Considered In Determining True Value of Entire Property
- Ala. Code § 40-21-7 (1975) Reports of Railroad Companies
- Ala. Code § 40-21-8 (1975) Returns of Telegraph and Telephone Companies Generally
- Ala. Code § 40-21-9 (1975) Details of Returns of Electric Power and Telegraph and Telephone Companies
- Ala. Code § 40-21-10 (1975) Details of Statements of Water, Gas and Pipeline Companies
- Ala. Code § 40-21-11 (1975) Sleeping, Parlor, Dining and Chair Car Companies
- Ala. Code § 40-21-12 (1975) Description of Real Property, Fixtures and Other Tangible Property Within State
- Ala. Code § 40-21-13 (1975) Total Length of Railroad Lines
- Ala. Code § 40-21-14 (1975) Statement of Property Outside State
- Ala. Code § 40-21-15 (1975) Statements of Express Companies
- Ala. Code § 40-21-16 (1975) Endorsement of Receipt of Statements; Requiring Additional Information
- Ala. Code § 40-21-17 (1975) Determination of Value; Assessment of Property; Penalizing Delinquent Taxpayer; Apportionment of Assessed Value; Report to Tax Assessor
- Ala. Code § 40-21-18 (1975) Evidence and Witnesses Before Department
- Ala. Code § 40-21-19 (1975) Compelling Production of Records, Documents, Etc.; Requiring Attendance of Officers and Individuals
- Ala. Code § 40-21-20 (1975) What Considered In Arriving At Taxable Value of Property
- Ala. Code § 40-21-21 (1975) Franchises and Intangible Property Subject to Taxation
- Ala. Code § 40-21-22 (1975) Proportion of Value Or Receipts Within State to Total Value Or Receipts Forms Basis of Tax Value
- Ala. Code § 40-21-23 (1975) Notice of Valuation Sent By Department
- Ala. Code § 40-21-25 (1975) Determining Tax Value of Franchises and Intangibles
- Ala. Code § 40-21-26 (1975) Local Taxes On Franchises and Intangibles
- Ala. Code § 40-21-27 (1975) Apportionment of Local Taxes
- Ala. Code § 40-21-28 (1975) Entry and Collection of Local Taxes
- Ala. Code § 40-21-29 (1975) [Repealed]
- Ala. Code § 40-21-30 (1975) Description of Franchises and Intangibles
- Ala. Code § 40-21-32 (1975) Procuring Information From Other Sources When Taxpayer Fails to Comply
- Ala. Code § 40-21-33 (1975) Duties of Receivers, Assignees Or Trustees In Bankruptcy
- Ala. Code § 40-21-34 (1975) Report of Commission to Assessors; Entries By Assessors
Article 2. License Taxes
- Ala. Code § 40-21-50 (1975) Levied Generally
- Ala. Code § 40-21-51 (1975) Distribution of Revenues Generally
- Ala. Code § 40-21-52 (1975) Freight Lines and Equipment Companies
- Ala. Code § 40-21-53 (1975) Electric, Hydroelectric, Gas, Or Any Other Public Utility - License Tax - Credit On Electric Bills For Certain Persons
- Ala. Code § 40-21-54 (1975) 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
- Ala. Code § 40-21-55 (1975) Electric, Hydroelectric, Gas, Or Any Other Public Utility - Distribution of Revenues
- Ala. Code § 40-21-56 (1975) Manufacturers and Sellers of Hydroelectric Power
- Ala. Code § 40-21-60 (1975) Express Companies - Generally
- Ala. Code § 40-21-61 (1975) Express Companies - Alternative Tax
- Ala. Code § 40-21-62 (1975) Report of Gross Receipts By Utility
- Ala. Code § 40-21-63 (1975) Receipts From Department
- Ala. Code § 40-21-64 (1975) Counties Not to Levy Privilege Or License Taxes
Article 3. Utility Gross Receipts Tax
- Ala. Code § 40-21-80 (1975) Definitions
- Ala. Code § 40-21-81 (1975) Legislative Intent
- Ala. Code § 40-21-82 (1975) Levy of Tax; Sourcing of Gross Sales Or Gross Receipts From Telegraph Or Telephone Services
- Ala. Code § 40-21-82.1 (1975) Exemptions
- Ala. Code § 40-21-83 (1975) Exclusions
- Ala. Code § 40-21-84 (1975) Utility License Required
- Ala. Code § 40-21-85 (1975) Administration of Article and Collection of Tax
- Ala. Code § 40-21-86 (1975) Responsibilities of Utilities
- Ala. Code § 40-21-87 (1975) Disposition of Proceeds of Tax
- Ala. Code § 40-21-88 (1975) Liability of Retailer
Article 4. Utility Service Use Tax
- Ala. Code § 40-21-100 (1975) Definitions
- Ala. Code § 40-21-101 (1975) Legislative Intent
- Ala. Code § 40-21-102 (1975) Levy of Tax; Sourcing of Total Sales Price For Telegraph Or Telephone Services
- Ala. Code § 40-21-103 (1975) Exclusions
- Ala. Code § 40-21-104 (1975) Utilities to Register and Give Information
- Ala. Code § 40-21-105 (1975) Seller to Collect Tax; Regulations; Penalty
- Ala. Code § 40-21-106 (1975) Procedure For Collecting Tax
- Ala. Code § 40-21-107 (1975) Disposition of Proceeds of Tax
Article 5. Cellular Radio Telecommunication Services Tax
- Ala. Code § 40-21-120 (1975) Definitions
- Ala. Code § 40-21-121 (1975) Levy of Tax; Procedure For Collecting Tax
- Ala. Code § 40-21-122 (1975) Exclusions
- Ala. Code § 40-21-123 (1975) Dispositions of Proceeds of Tax
- Ala. Code § 40-21-124 (1975) License
- Ala. Code § 40-21-125 (1975) Liability of Provider
- Ala. Code § 40-21-126 (1975) Tax On Mobile Radio Communication Services