Alabama Statutes
§ 40-21-126 — Tax on Mobile Radio Communication Services
Alabama·Title 40 Revenue and Taxation·Ch. 21 Public Utilities·Art. 5 Cellular Radio Telecommunication Services Tax
There is hereby levied a tax on mobile radio communication services as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, at the same rate as the tax levied in Section 40-21-121, effective February 1, 2002. The Department of Revenue shall exercise its rulemaking authority to ensure that the application of this tax complies with all applicable federal laws and regulations.
Free access — add to your briefcase to read the full text and ask questions with AI
Alabama § 40-21-126 (Tax on Mobile Radio Communication Services) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Act 2001-1090, 4th Sp. Sess., p. 1120, §2.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion