In all cases where a public utility is required under this title to pay a privilege or license tax on gross receipts, such public utility shall make report to the Department of Revenue of such gross receipts to which such tax is applicable in a manner and form which will show the correct and true amount of such gross receipts upon which the tax is computed.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Section 40-21-50 - Levied Generally.
Section 40-21-51 - Distribution of Revenues Generally.
Section 40-21-52 - Freight Lines and Equipment Companies.
Section 40-21-56 - Manufacturers and Sellers of Hydroelectric Power.
Section 40-21-60 - Express Companies - Generally.
Section 40-21-61 - Express Companies - Alternative Tax.
Section 40-21-62 - Report of Gross Receipts by Utility.
Section 40-21-63 - Receipts From Department.
Section 40-21-64 - Counties Not to Levy Privilege or License Taxes.