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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 3 - Utility Gross Receipts Tax.
Article 3 - Utility Gross Receipts Tax.
Section 40-21-80 - Definitions.
Section 40-21-81 - Legislative intent.
Section 40-21-82 - Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone services.
Section 40-21-82.1 - Exemptions.
Section 40-21-83 - Exclusions.
Section 40-21-84 - Utility license required.
Section 40-21-85 - Administration of article and collection of tax.
Section 40-21-86 - Responsibilities of utilities.
Section 40-21-87 - Disposition of proceeds of tax.
Section 40-21-88 - Liability of retailer.