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Section 40-21-14 - Statement of property outside state.

AL Code § 40-21-14 (2019) (N/A)
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The statement of every public utility shall include a brief description of each tract of land and the improvements thereon, and of the buildings, structures, machinery, fixtures, and appliances and all other tangible property and assets having a fixed situs outside of the state, and the location of each item of such property, the purpose for which it is used, whether or not it is specifically used in the business of the company, corporation or association, or individual in whose behalf the report is made, its true and fair value, the sum of the value at which it is assessed for taxation and the locality in which it is assessed.

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Section 40-21-13 - Total length of railroad lines.
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Section 40-21-15 - Statements of express companies.