Alabama Statutes

§ 40-21-62 — Report of Gross Receipts by Utility

Alabama § 40-21-62
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 21Public Utilities
Art. 2License Taxes

This text of Alabama § 40-21-62 (Report of Gross Receipts by Utility) 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 § 40-21-62 (2026).

Text

In all cases where a public utility is required under this title to pay a privilege or license tax on gross receipts, such public utility shall make report to the Department of Revenue of such gross receipts to which such tax is applicable in a manner and form which will show the correct and true amount of such gross receipts upon which the tax is computed.

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Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §181.)

Nearby Sections

15
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Bluebook (online)
Alabama § 40-21-62, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-21-62.