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2025 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Article 5 - Cellular Radio Telecommunication Services Tax.
- Section 40-21-120 - Definitions.
- Section 40-21-121 - Levy of Tax; Procedure for Collecting Tax.
- Section 40-21-122 - Exclusions.
- Section 40-21-123 - Dispositions of Proceeds of Tax.
- Section 40-21-123 - Dispositions of Proceeds of Tax.
- Section 40-21-124 - License.
- Section 40-21-125 - Liability of Provider.
- Section 40-21-126 - Tax on Mobile Radio Communication Services.
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