Home/Alabama/Statutes/Title 40: Revenue and Taxation/Ch. 21: Public Utilities/Art. 5: Cellular Radio Telecommunication Services Tax/§ 40-21-125
Alabama Statutes

§ 40-21-125 — Liability of Provider

Alabama·Title 40 Revenue and Taxation·Ch. 21 Public Utilities·Art. 5 Cellular Radio Telecommunication Services Tax
Any law to the contrary notwithstanding, any cellular telecommunication services provider, who accepts in good faith from a purchaser a cellular telecommunication services tax exemption form provided or approved for use by the Department of Revenue, shall not subsequently be liable to the Department of Revenue or others for the cellular telecommunication services tax on sales to that purchaser.

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Alabama § 40-21-125 (Liability of Provider) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(Act 99-399, p. 663, §2.)

Nearby Sections

15
§ 40-1-1
Definitions
§ 40-1-10
Duty of Salaried Officers as to Disposition of Fees Collected
§ 40-1-13
Defense of Actions Involving Revenue Laws
§ 40-1-14
Payment of Court Costs
§ 40-1-15
Execution Sufficient Warrant for Levy
§ 40-1-16
Copies of Books, Records, Papers, Etc., Admitted in Evidence
§ 40-1-17
Judgment on Verdict in Favor of State Against Officers
§ 40-1-18
Falsely Returning List of Taxpayer as Sworn To
§ 40-1-19
Bank Officer Failing to Make, Swear To, and Deliver Required Statements
§ 40-1-2
Lien for Taxes - Generally
§ 40-1-20
Taxing Authorities Acting as Attorney for Taxpayer
§ 40-1-21
Access to Books and Records of Revenue Officers
§ 40-1-22
Penalty for Officers Who Neglect Duty
§ 40-1-23
Liability of Officers for Conversion
§ 40-1-24
Duty of Sheriff in Selling Property Under Execution, Etc
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