Code of Alabama
Chapter 21 - Public Utilities.
Article 5 - Cellular Radio Telecommunication Services Tax.

Section 40-21-120 - Definitions. - As used in this article, the following words and phrases...

Section 40-21-121 - Levy of Tax; Procedure for Collecting Tax. - (a) There is hereby levied, in addition to all other...

Section 40-21-122 - Exclusions. - There are hereby specifically excluded from the gross receipts or...

Section 40-21-123 - Dispositions of Proceeds of Tax. - The tax herein levied shall be collected and administered in...

Section 40-21-123 - (Effective Upon Ratification of Proposed Constitutional Amendment) Dispositions of Proceeds of Tax. - The tax herein levied shall be collected and administered in...

Section 40-21-124 - License. - If any person after February 1, 1990 shall engage in...

Section 40-21-125 - Liability of Provider. - Any law to the contrary notwithstanding, any cellular telecommunication services...

Section 40-21-126 - Tax on Mobile Radio Communication Services. - There is hereby levied a tax on mobile radio communication...