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.
Structure 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 40-21-125 - Liability of Provider.
Section 40-21-126 - Tax on Mobile Radio Communication Services.