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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Article 4 - Utility Service Use Tax.
- Section 40-21-100 - Definitions.
- Section 40-21-101 - Legislative intent.
- Section 40-21-102 - Levy of tax; sourcing of total sales price for telegraph or telephone services.
- Section 40-21-103 - Exclusions.
- Section 40-21-104 - Utilities to register and give information.
- Section 40-21-105 - Seller to collect tax; regulations; penalty.
- Section 40-21-106 - Procedure for collecting tax.
- Section 40-21-107
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