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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 5 - Cellular Radio Telecommunication Se...
Article 5 - Cellular Radio Telecommunication Services Tax.
Section 40-21-120 - Definitions.
Section 40-21-121 - Levy of tax; procedure for collecting tax.
Section 40-21-122 - Exclusions.
Section 40-21-123 - Dispositions of proceeds of tax.
Section 40-21-124 - License.
Section 40-21-125 - Liability of provider.
Section 40-21-126 - Tax on mobile radio communication services.