Federal and State Laws
Code of Alabama
Title 40 - Revenue and Taxation
> Code of Alabama Title 40, Chapter 21 - Public Utilities
Code of Alabama Title 40, Chapter 21 - Public Utilities
Article 1 - General Provisions.
Article 2 - License Taxes.
Article 3 - Utility Gross Receipts Tax.
Article 4 - Utility Service Use Tax.
Article 5 - Cellular Radio Telecommunication Services Tax.
Last modified: November 15, 2016