Alabama Statutes
§ 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
Alabama § 40-21-54
This text of Alabama § 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) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-21-54 (2026).
Text
The provisions of any state, county or municipal ordinance or law to the contrary notwithstanding, the tax levied and collectible pursuant to Section 40-21-53 shall be deductible from and shall not constitute a part of gross receipts for purposes of computing the amount due under any state, county or municipal tax, excise, license, or fee which is based upon or measured by the gross receipts of any person, firm, municipality, or corporation operating an electric or hydroelectric public utility subject to the tax levied by said section.
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Legislative History
(Acts 1971, No. 1412, p. 2406, §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 ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-21-54, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-21-54.