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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 21 - Public Utilities.
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Article 2 - License Taxes.
Article 2 - License Taxes.
Section 40-21-50 - Levied generally.
Section 40-21-51 - Distribution of revenues generally.
Section 40-21-52 - Freight lines and equipment companies.
Section 40-21-53 - Electric, hydroelectric, gas, or any other public utility - License tax - Credit on electric bills for certain persons.
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.
Section 40-21-55 - Electric, hydroelectric, gas, or any other public utility - Distribution of revenues.
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.