There Is a Newer Version
of
the Code of Alabama
2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 21 — PUBLIC UTILITIES.
Section 40-21-126 Tax on mobile radio communication services.
Section 40-21-126
Tax on mobile radio communication services.
There is hereby levied a tax on mobile radio communication services as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, at the same rate as the tax levied in Section 40-21-121, effective February 1, 2002. The Department of Revenue shall exercise its rulemaking authority to ensure that the application of this tax complies with all applicable federal laws and regulations.
(Act 2001-1090, 4th Sp. Sess., p. 1120, §2.)
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
