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2025 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Article 3 - Utility Gross Receipts Tax.
- Section 40-21-80 - Definitions.
- Section 40-21-81 - Legislative Intent.
- Section 40-21-82 - Levy of Tax; Sourcing of Gross Sales or Gross Receipts from Telegraph or Telephone Services.
- Section 40-21-82.1 - Exemptions.
- Section 40-21-83 - Exclusions.
- Section 40-21-84 - Utility License Required.
- Section 40-21-85 - Administration of Article and Collection of Tax.
- Section 40-21-86 - Responsibilities of Utilities.
- Section 40-21-87 - Disposition of Proceeds of Tax.
- Section 40-21-88 - Liability of Retailer.
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