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us-al/statute/title-40/chapter-21/article-3 — Utility Gross Receipts Tax · Axiom
Axiom
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Alabama
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Statutes
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Title 40
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§ chapter-21
Utility Gross Receipts Tax
10 sections
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. (Effective until September 1, 2029)
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
