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Article 1 - General Provisions.
Section 40-21-1 - Department of Revenue to Assess All Property; Applicability of Chapter. - It shall be the duty of the Department of Revenue...
Section 40-21-2 - Verified Statements to Be Filed. - Between January 1 and March 1 in each year, every...
Section 40-21-3 - Reports of All Property Required. - Every person, firm, or corporation whose property is required by...
Section 40-21-4 - Detailed Requirements of Reports. - Each such report shall show the following items and particulars...
Section 40-21-5 - Reports of Individuals or Associations Not Incorporated. - Whenever any person or association of persons, not being a...
Section 40-21-6 - Factors to Be Considered in Determining True Value of Entire Property. - Insofar as the other evidence and information adduced before said...
Section 40-21-7 - Reports of Railroad Companies. - On or before March 1 of each year, the president,...
Section 40-21-8 - Returns of Telegraph and Telephone Companies Generally. - The president, secretary, auditor, or managing agent in this state...
Section 40-21-9 - Details of Returns of Electric Power and Telegraph and Telephone Companies. - Every electric power, hydroelectric power, every telegraph, telephone, or long...
Section 40-21-10 - Details of Statements of Water, Gas and Pipeline Companies. - Every water company, gas company and every pipeline company shall...
Section 40-21-11 - Sleeping, Parlor, Dining and Chair Car Companies. - Every sleeping car company, parlor or palace car company, dining...
Section 40-21-12 - Description of Real Property, Fixtures and Other Tangible Property Within State. - All railroad, electric, hydroelectric, telephone and telegraph companies, and all...
Section 40-21-13 - Total Length of Railroad Lines. - Every railroad company shall, in addition to the foregoing requirements,...
Section 40-21-14 - Statement of Property Outside State. - The statement of every public utility shall include a brief...
Section 40-21-15 - Statements of Express Companies. - Every express company shall also, in addition to the foregoing...
Section 40-21-16 - Endorsement of Receipt of Statements; Requiring Additional Information. - The Department of Revenue of Alabama shall receive all such...
Section 40-21-17 - Determination of Value; Assessment of Property; Penalizing Delinquent Taxpayer; Apportionment of Assessed Value; Report to Tax Assessor. - The department shall proceed forthwith to examine the returns made...
Section 40-21-18 - Evidence and Witnesses Before Department. - The Department of Revenue shall carefully examine and consider said...
Section 40-21-19 - Compelling Production of Records, Documents, etc.; Requiring Attendance of Officers and Individuals. - If at any time after March 1 of any year...
Section 40-21-20 - What Considered in Arriving at Taxable Value of Property. - In arriving at the value of such taxable property, whenever...
Section 40-21-21 - Franchises and Intangible Property Subject to Taxation. - There shall be subject to taxation in this state the...
Section 40-21-22 - Proportion of Value or Receipts Within State to Total Value or Receipts Forms Basis of Tax Value. - Where the person, association, company, or corporation operates a water...
Section 40-21-23 - Notice of Valuation Sent by Department. - After computing the valuation of the tangible and intangible property...
Section 40-21-25 - Determining Tax Value of Franchises and Intangibles. - From 30 percent of the value of said entire property,...
Section 40-21-26 - Local Taxes on Franchises and Intangibles. - Every individual, association, partnership, company, and corporation engaged in any...
Section 40-21-27 - Apportionment of Local Taxes. - The Department of Revenue shall apportion the value of such...
Section 40-21-28 - Entry and Collection of Local Taxes. - The said property shall thereupon be entered by the county...
Section 40-21-29 - Stockholders Not Required to List Shares or Pay Ad Valorem Taxes Thereon. - Repealed by Act 99-665, 2nd Sp. Sess., ยง 9. As...
Section 40-21-30 - Description of Franchises and Intangibles. - In any assessment by a state, county, or municipal authority...
Section 40-21-32 - Procuring Information From Other Sources When Taxpayer Fails to Comply. - If any person, association, company or corporation embraced within the...
Section 40-21-33 - Duties of Receivers, Assignees or Trustees in Bankruptcy. - If the property of any person, association, company, or corporation...
Section 40-21-34 - Report of Commission to Assessors; Entries by Assessors. - (a) The Department of Revenue, after having first determined and...
Article 2 - License Taxes.
Section 40-21-50 - Levied Generally. - For each person operating a public utility, such as a...
Section 40-21-51 - Distribution of Revenues Generally. - All revenues collected under the provisions of Section 40-21-50 shall,...
Section 40-21-52 - Freight Lines and Equipment Companies. - Any person, firm, joint-stock association, or corporation, wherever organized or...
Section 40-21-53 - Electric, Hydroelectric, Gas, or Any Other Public Utility - License Tax - Credit on Electric Bills for Certain Persons. - (a) Each person, firm, or corporation, including any corporations operating...
Section 40-21-54 - Electric, Hydroelectric, Gas, or Any Other Public Utility - Not to Constitute Part of Gross Receipts for Purposes of Computation of State, County or Municipal Tax, Etc. - The provisions of any state, county or municipal ordinance or...
Section 40-21-55 - Electric, Hydroelectric, Gas, or Any Other Public Utility - Distribution of Revenues. - All revenues collected under the provisions of Section 40-21-53 shall,...
Section 40-21-56 - Manufacturers and Sellers of Hydroelectric Power. - In addition to all other taxes of every kind now...
Section 40-21-60 - Express Companies - Generally. - In addition to all other taxes of every kind imposed...
Section 40-21-61 - Express Companies - Alternative Tax. - There shall be levied and collected from every person doing...
Section 40-21-62 - Report of Gross Receipts by Utility. - In all cases where a public utility is required under...
Section 40-21-63 - Receipts From Department. - The Department of Revenue shall, upon receipt of any amount...
Section 40-21-64 - Counties Not to Levy Privilege or License Taxes. - No county shall levy a privilege or license tax on...
Article 3 - Utility Gross Receipts Tax.
Section 40-21-80 - Definitions. - (a) For the purpose of this article, the following terms...
Section 40-21-81 - Legislative Intent. - It is the intention of the Legislature of Alabama that...
Section 40-21-82 - Levy of Tax; Sourcing of Gross Sales or Gross Receipts From Telegraph or Telephone Services. - (a) There is hereby levied, in addition to all other...
Section 40-21-82.1 - Exemptions. - (a) Smith's Water Authority in Lee County, Alabama, is exempt...
Section 40-21-83 - Exclusions. - There are specifically excluded from the gross receipts or gross...
Section 40-21-84 - Utility License Required. - Any person regularly engaging in any business for which a...
Section 40-21-85 - Administration of Article and Collection of Tax. - (a) The provisions of this article shall be administered and...
Section 40-21-86 - Responsibilities of Utilities. - Every person engaged in the State of Alabama in the...
Section 40-21-87 - Disposition of Proceeds of Tax. - All taxes or other funds received or collected by the...
Section 40-21-88 - Liability of Retailer. - Any law to the contrary notwithstanding, any retailer, who relies...
Article 4 - Utility Service Use Tax.
Section 40-21-100 - Definitions. - (a) For the purpose of this article, the following terms...
Section 40-21-101 - Legislative Intent. - It is the intention of the Legislature of Alabama that...
Section 40-21-102 - Levy of Tax; Sourcing of Total Sales Price for Telegraph or Telephone Services. - (a) There is hereby levied, in addition to all other...
Section 40-21-103 - Exclusions. - The storage, use, or other consumption of utility services in...
Section 40-21-104 - Utilities to Register and Give Information. - Every utility, except as hereinafter provided, engaged in making retail...
Section 40-21-105 - Seller to Collect Tax; Regulations; Penalty. - Every seller making sales of utility services for storage, use,...
Section 40-21-106 - Procedure for Collecting Tax. - The tax herein levied shall be administered and collected in...
Section 40-21-107 - All taxes or other funds received or collected by the...
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...