Code of Alabama - Title 40: Revenue and Taxation - Chapter 21 - Public Utilities

• Article 1 General Provisions.
• Section 40-21-1 Department of Revenue to assess all property; applicability of chapter
  It shall be the duty of the Department of Revenue to assess for taxation all property of all railroad companies, street and suburban railroad companies...
• Section 40-21-2 Verified statements to be filed
  Between January 1 and March 1 in each year, every company, corporation, association, and individual embraced within the provisions of Section 40-21-1, or coming otherwise...
• Section 40-21-3 Reports of all property required
  Every person, firm, or corporation whose property is required by this title to be assessed for taxation by the Department of Revenue and not herein...
• Section 40-21-4 Detailed requirements of reports
  Each such report shall show the following items and particulars as the same stood on the next preceding October 1, together with any other facts...
• Section 40-21-5 Reports of individuals or associations not incorporated
  Whenever any person or association of persons, not being a corporation and having no capital stock, shall engage in this state in any character of...
• Section 40-21-6 Factors to be considered in determining true value of entire property
  Insofar as the other evidence and information adduced before said department does not make it appear to said department improper or unjust for it to...
• Section 40-21-7 Reports of railroad companies
  On or before March 1 of each year, the president, secretary, or auditor of any railroad company whose track or roadbed or any part thereof...
• Section 40-21-8 Returns of telegraph and telephone companies generally
  The president, secretary, auditor, or managing agent in this state of every telegraph or telephone company, whose line or any part thereof is located within...
• Section 40-21-9 Details of returns of electric power and telegraph and telephone companies
  Every electric power, hydroelectric power, every telegraph, telephone, or long distance telephone company shall include in each return made by it the following particulars: (1)...
• Section 40-21-10 Details of statements of water, gas and pipeline companies
  Every water company, gas company and every pipeline company shall show in each statement made by them the following particulars, which are in addition to...
• Section 40-21-11 Sleeping, parlor, dining and chair car companies
  Every sleeping car company, parlor or palace car company, dining car company, chair car company, or equipment company operating cars of any kind for carrying...
• Section 40-21-12 Description of real property, fixtures and other tangible property within state
  All railroad, electric, hydroelectric, telephone and telegraph companies, and all water, gas, street, and interurban railroad companies and all docks, terminals, toll road, toll bridge,...
• Section 40-21-13 Total length of railroad lines
  Every railroad company shall, in addition to the foregoing requirements, show in each statement made by it the total length of all lines of said...
• Section 40-21-14 Statement of property outside state
  The statement of every public utility shall include a brief description of each tract of land and the improvements thereon, and of the buildings, structures,...
• Section 40-21-15 Statements of express companies
  Every express company shall also, in addition to the foregoing requirements, show: (1) Its total gross receipts from all business done under its charter, whether...
• Section 40-21-16 Endorsement of receipt of statements; requiring additional information
  The Department of Revenue of Alabama shall receive all such statements offered to it under the provisions of this chapter, shall endorse upon each the...
• Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor
  The department shall proceed forthwith to examine the returns made by all persons, firms, and corporations required by law to make the same and also...
• Section 40-21-18 Evidence and witnesses before department
  The Department of Revenue shall carefully examine and consider said statements and information and shall hear evidence and secure further and additional information as far...
• Section 40-21-19 Compelling production of records, documents, etc.; requiring attendance of officers and individuals
  If at any time after March 1 of any year the Department of Revenue shall not have in its possession satisfactory data upon which to...
• Section 40-21-20 What considered in arriving at taxable value of property
  In arriving at the value of such taxable property, whenever used in this chapter or whenever required, the Department of Revenue, the tax assessors, deputy...
• Section 40-21-21 Franchises and intangible property subject to taxation
  There shall be subject to taxation in this state the franchises or intangible property and assets of each and every corporation, whether organized under the...
• Section 40-21-22 Proportion of value or receipts within state to total value or receipts forms basis of tax value
  Where the person, association, company, or corporation operates a water system, express business, electric property, toll bridge, toll ferry, street, or interurban railroad or railroad...
• Section 40-21-23 Notice of valuation sent by department
  After computing the valuation of the tangible and intangible property of a public utility taxpayer, the Department of Revenue shall notify the taxpayer and assess...
• Section 40-21-25 Determining tax value of franchises and intangibles
  From 30 percent of the value of said entire property, tangible and intangible, thus ascertained, there shall be deducted the assessed value of the entire...
• Section 40-21-26 Local taxes on franchises and intangibles
  Every individual, association, partnership, company, and corporation engaged in any business embraced or set out in the preceding sections shall, in addition to the ad...
• Section 40-21-27 Apportionment of local taxes
  The Department of Revenue shall apportion the value of such franchise or intangible property thus ascertained as in this title provided among and between the...
• Section 40-21-28 Entry and collection of local taxes
  The said property shall thereupon be entered by the county tax assessor and the local authorities of such city or town for taxation in like...
• Section 40-21-29 Stockholders not required to list shares or pay ad valorem taxes thereon
  Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the code supplement.
• Section 40-21-30 Description of franchises and intangibles
  In any assessment by a state, county, or municipal authority of the franchise or intangible property of any person, association, company, or corporation subject to...
• Section 40-21-32 Procuring information from other sources when taxpayer fails to comply
  If any person, association, company or corporation embraced within the provisions of this chapter shall fail to make the returns and statements, or any of...
• Section 40-21-33 Duties of receivers, assignees or trustees in bankruptcy
  If the property of any person, association, company, or corporation shall be in the hands of any receiver, assignee, trustee in bankruptcy or other person...
• Section 40-21-34 Report of commission to assessors; entries by assessors
  (a) The Department of Revenue, after having first determined and fixed the true value of any property within this state of individuals, companies, corporations, and...
• Article 2 License Taxes.
• Section 40-21-50 Levied generally
  For each person operating a public utility, such as a street railroad or interurban railroad operated by electricity or other motive power, waterworks, gas company,...
• Section 40-21-51 Distribution of revenues generally
  All revenues collected under the provisions of Section 40-21-50 shall, after deduction of the cost of collection, be distributed in the following manner: (1) Eighty-five...
• Section 40-21-52 Freight lines and equipment companies
  Any person, firm, joint-stock association, or corporation, wherever organized or incorporated, engaged in the business of operating, renting, leasing, or furnishing cars not otherwise listed...
• Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License tax - Credit on electric bills for certain persons
  (a) Each person, firm, or corporation, including any corporations operating an electric or hydroelectric public utility; or a gas public utility; or any privately owned...
• Section 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
  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...
• Section 40-21-55 Electric, hydroelectric, gas, or any other public utility - Distribution of revenues
  All revenues collected under the provisions of Section 40-21-53 shall, after deduction of the cost of collection, be distributed in the following manner: (1) Eighty-five...
• Section 40-21-56 Manufacturers and sellers of hydroelectric power
  In addition to all other taxes of every kind now imposed by law or otherwise imposed by this title, there is hereby levied a license...
• Section 40-21-60 Express companies - Generally
  In addition to all other taxes of every kind imposed by this title, there is hereby levied a license or privilege tax upon each person...
• Section 40-21-61 Express companies - Alternative tax
  There shall be levied and collected from every person doing an express business between points wholly within this state and without reference to its interstate...
• Section 40-21-62 Report of gross receipts by utility
  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...
• Section 40-21-63 Receipts from department
  The Department of Revenue shall, upon receipt of any amount of money due for tax on gross receipts of any public utility, mail to such...
• Section 40-21-64 Counties not to levy privilege or license taxes
  No county shall levy a privilege or license tax on any business or occupation on which a privilege or license tax is levied by this...
• Article 3 Utility Gross Receipts Tax.
• Section 40-21-80 Definitions
  (a) For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department of Revenue...
• Section 40-21-81 Legislative intent
  It is the intention of the Legislature of Alabama that the tax herein levied shall apply to all utilities, as defined herein, in the State...
• Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone services
  (a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided,...
• Section 40-21-82.1 Exemptions
  (a) Smith's Water Authority in Lee County, Alabama, is exempt from all taxes levied under Section 40-21-82. (b) The Northeast Crenshaw Water and Fire Protection...
• Section 40-21-83 Exclusions
  There are specifically excluded from the gross receipts or gross sales of a utility, all revenues derived from any of the following: (1) The furnishing...
• Section 40-21-84 Utility license required
  Any person regularly engaging in any business for which a privilege tax is imposed by Section 40-21-82 shall apply for and obtain from the department...
• Section 40-21-85 Administration of article and collection of tax
  (a) The provisions of this article shall be administered and the tax herein levied shall be collected in accordance with the uniform procedures set forth...
• Section 40-21-86 Responsibilities of utilities
  Every person engaged in the State of Alabama in the furnishing of utility services shall add to the price or charge for such utility services...
• Section 40-21-87 Disposition of proceeds of tax
  All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this article remaining...
• Section 40-21-88 Liability of retailer
  Any law to the contrary notwithstanding, any retailer, who relies in good faith on any state utility gross receipts tax exemption number that has been...
• Article 4 Utility Service Use Tax.
• Section 40-21-100 Definitions
  (a) For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating to...
• Section 40-21-101 Legislative intent
  It is the intention of the Legislature of Alabama that the tax herein levied shall be supplemental to and complementary with the utility gross receipts...
• Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services
  (a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided,...
• Section 40-21-103 Exclusions
  The storage, use, or other consumption of utility services in the State of Alabama is hereby specifically excluded from the tax herein levied: (1) Whenever...
• Section 40-21-104 Utilities to register and give information
  Every utility, except as hereinafter provided, engaged in making retail sales of utility services for storage, use, or other consumption in the State of Alabama...
• Section 40-21-105 Seller to collect tax; regulations; penalty
  Every seller making sales of utility services for storage, use, or other consumption in this state, not exempted under the provisions of Section 40-21-103, shall...
• Section 40-21-106 Procedure for collecting tax
  The tax herein levied shall be administered and collected in accordance with the uniform procedures set forth in this title, along with the procedures set...
• Section 40-21-107
  All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this article remaining...
• Article 5 Cellular Radio Telecommunication Services Tax.
• Section 40-21-120 Definitions
  As used in this article, the following words and phrases shall have the following meanings respectively ascribed to them unless the context clearly indicates otherwise:...
• Section 40-21-121 Levy of tax; procedure for collecting tax
  (a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as provided herein,...
• Section 40-21-122 Exclusions
  There are hereby specifically excluded from the gross receipts or gross sales of a cellular provider, upon which the tax herein levied is calculated, all...
• Section 40-21-123 Dispositions of proceeds of tax
  The tax herein levied shall be collected and administered in accordance with the procedure set forth in Section 40-21-85, and for those purposes the provisions...
• Section 40-21-123 (Effective Upon Ratification of Proposed Constitutional Amendment) Dispositions of proceeds of tax
  The tax herein levied shall be collected and administered in accordance with the procedure set forth in Section 40-21-85, and for those purposes the provisions...
• Section 40-21-124 License
  If any person after February 1, 1990 shall engage in or continue in any business for which a tax is imposed by this article, as...
• Section 40-21-125 Liability of provider
  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...
• Section 40-21-126 Tax on mobile radio communication services
  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...

Last modified: May 3, 2021