State Codes and Statutes

Statutes > Alabama > Title40 > Chapter21

Section 40-21-1 Department of Revenue to assess all property; applicability of chapter.
Section 40-21-2 Verified statements to be filed.
Section 40-21-3 Reports of all property required.
Section 40-21-4 Detailed requirements of reports.
Section 40-21-5 Reports of individuals or associations not incorporated.
Section 40-21-6 Factors to be considered in determining true value of entire property.
Section 40-21-7 Reports of railroad companies.
Section 40-21-8 Returns of telegraph and telephone companies generally.
Section 40-21-9 Details of returns of electric power and telegraph and telephone companies.
Section 40-21-10 Details of statements of water, gas and pipeline companies.
Section 40-21-11 Sleeping, parlor, dining and chair car companies.
Section 40-21-12 Description of real property, fixtures and other tangible property within state.
Section 40-21-13 Total length of railroad lines.
Section 40-21-14 Statement of property outside state.
Section 40-21-15 Statements of express companies.
Section 40-21-16 Endorsement of receipt of statements; requiring additional information.
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor.
Section 40-21-18 Evidence and witnesses before department.
Section 40-21-19 Compelling production of records, documents, etc.; requiring attendance of officers and individuals.
Section 40-21-20 What considered in arriving at taxable value of property.
Section 40-21-21 Franchises and intangible property subject to taxation.
Section 40-21-22 Proportion of value or receipts within state to total value or receipts forms basis of tax value.
Section 40-21-23 Notice of valuation sent by department.
Section 40-21-25 Determining tax value of franchises and intangibles.
Section 40-21-26 Local taxes on franchises and intangibles.
Section 40-21-27 Apportionment of local taxes.
Section 40-21-28 Entry and collection of local taxes.
Section 40-21-29 Stockholders not required to list shares or pay ad valorem taxes thereon.
Section 40-21-30 Description of franchises and intangibles.
Section 40-21-32 Procuring information from other sources when taxpayer fails to comply.
Section 40-21-33 Duties of receivers, assignees or trustees in bankruptcy.
Section 40-21-34 Report of commission to assessors; entries by assessors.
Section 40-21-50 Levied generally.
Section 40-21-51 Distribution of revenues generally.
Section 40-21-52 Freight lines and equipment companies.
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License tax - Credit on electric bills for certain persons.
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.
Section 40-21-55 Electric, hydroelectric, gas, or any other public utility - Distribution of revenues.
Section 40-21-56 Manufacturers and sellers of hydroelectric power.
Section 40-21-60 Express companies - Generally.
Section 40-21-61 Express companies - Alternative tax.
Section 40-21-62 Report of gross receipts by utility.
Section 40-21-63 Receipts from department.
Section 40-21-64 Counties not to levy privilege or license taxes.
Section 40-21-80 Definitions.
Section 40-21-81 Legislative intent.
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone services.
Section 40-21-82.1 Exemptions.
Section 40-21-83 Exclusions.
Section 40-21-84 Utility license required.
Section 40-21-85 Administration of article and collection of tax.
Section 40-21-86 Responsibilities of utilities.
Section 40-21-87 Disposition of proceeds of tax.
Section 40-21-88 Liability of retailer.
Section 40-21-100 Definitions.
Section 40-21-101 Legislative intent.
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
Section 40-21-103 Exclusions.
Section 40-21-104 Utilities to register and give information.
Section 40-21-105 Seller to collect tax; regulations; penalty.
Section 40-21-106 Procedure for collecting tax.
Section 40-21-107 Disposition of proceeds of tax.
Section 40-21-120 Definitions.
Section 40-21-121 Levy of tax; procedure for collecting tax.
Section 40-21-122 Exclusions.
Section 40-21-123 Dispositions of proceeds of tax.
Section 40-21-124 License.
Section 40-21-125 Liability of provider.
Section 40-21-126 Tax on mobile radio communication services.

State Codes and Statutes

Statutes > Alabama > Title40 > Chapter21

Section 40-21-1 Department of Revenue to assess all property; applicability of chapter.
Section 40-21-2 Verified statements to be filed.
Section 40-21-3 Reports of all property required.
Section 40-21-4 Detailed requirements of reports.
Section 40-21-5 Reports of individuals or associations not incorporated.
Section 40-21-6 Factors to be considered in determining true value of entire property.
Section 40-21-7 Reports of railroad companies.
Section 40-21-8 Returns of telegraph and telephone companies generally.
Section 40-21-9 Details of returns of electric power and telegraph and telephone companies.
Section 40-21-10 Details of statements of water, gas and pipeline companies.
Section 40-21-11 Sleeping, parlor, dining and chair car companies.
Section 40-21-12 Description of real property, fixtures and other tangible property within state.
Section 40-21-13 Total length of railroad lines.
Section 40-21-14 Statement of property outside state.
Section 40-21-15 Statements of express companies.
Section 40-21-16 Endorsement of receipt of statements; requiring additional information.
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor.
Section 40-21-18 Evidence and witnesses before department.
Section 40-21-19 Compelling production of records, documents, etc.; requiring attendance of officers and individuals.
Section 40-21-20 What considered in arriving at taxable value of property.
Section 40-21-21 Franchises and intangible property subject to taxation.
Section 40-21-22 Proportion of value or receipts within state to total value or receipts forms basis of tax value.
Section 40-21-23 Notice of valuation sent by department.
Section 40-21-25 Determining tax value of franchises and intangibles.
Section 40-21-26 Local taxes on franchises and intangibles.
Section 40-21-27 Apportionment of local taxes.
Section 40-21-28 Entry and collection of local taxes.
Section 40-21-29 Stockholders not required to list shares or pay ad valorem taxes thereon.
Section 40-21-30 Description of franchises and intangibles.
Section 40-21-32 Procuring information from other sources when taxpayer fails to comply.
Section 40-21-33 Duties of receivers, assignees or trustees in bankruptcy.
Section 40-21-34 Report of commission to assessors; entries by assessors.
Section 40-21-50 Levied generally.
Section 40-21-51 Distribution of revenues generally.
Section 40-21-52 Freight lines and equipment companies.
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License tax - Credit on electric bills for certain persons.
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.
Section 40-21-55 Electric, hydroelectric, gas, or any other public utility - Distribution of revenues.
Section 40-21-56 Manufacturers and sellers of hydroelectric power.
Section 40-21-60 Express companies - Generally.
Section 40-21-61 Express companies - Alternative tax.
Section 40-21-62 Report of gross receipts by utility.
Section 40-21-63 Receipts from department.
Section 40-21-64 Counties not to levy privilege or license taxes.
Section 40-21-80 Definitions.
Section 40-21-81 Legislative intent.
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone services.
Section 40-21-82.1 Exemptions.
Section 40-21-83 Exclusions.
Section 40-21-84 Utility license required.
Section 40-21-85 Administration of article and collection of tax.
Section 40-21-86 Responsibilities of utilities.
Section 40-21-87 Disposition of proceeds of tax.
Section 40-21-88 Liability of retailer.
Section 40-21-100 Definitions.
Section 40-21-101 Legislative intent.
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
Section 40-21-103 Exclusions.
Section 40-21-104 Utilities to register and give information.
Section 40-21-105 Seller to collect tax; regulations; penalty.
Section 40-21-106 Procedure for collecting tax.
Section 40-21-107 Disposition of proceeds of tax.
Section 40-21-120 Definitions.
Section 40-21-121 Levy of tax; procedure for collecting tax.
Section 40-21-122 Exclusions.
Section 40-21-123 Dispositions of proceeds of tax.
Section 40-21-124 License.
Section 40-21-125 Liability of provider.
Section 40-21-126 Tax on mobile radio communication services.

State Codes and Statutes

State Codes and Statutes

Statutes > Alabama > Title40 > Chapter21

Section 40-21-1 Department of Revenue to assess all property; applicability of chapter.
Section 40-21-2 Verified statements to be filed.
Section 40-21-3 Reports of all property required.
Section 40-21-4 Detailed requirements of reports.
Section 40-21-5 Reports of individuals or associations not incorporated.
Section 40-21-6 Factors to be considered in determining true value of entire property.
Section 40-21-7 Reports of railroad companies.
Section 40-21-8 Returns of telegraph and telephone companies generally.
Section 40-21-9 Details of returns of electric power and telegraph and telephone companies.
Section 40-21-10 Details of statements of water, gas and pipeline companies.
Section 40-21-11 Sleeping, parlor, dining and chair car companies.
Section 40-21-12 Description of real property, fixtures and other tangible property within state.
Section 40-21-13 Total length of railroad lines.
Section 40-21-14 Statement of property outside state.
Section 40-21-15 Statements of express companies.
Section 40-21-16 Endorsement of receipt of statements; requiring additional information.
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor.
Section 40-21-18 Evidence and witnesses before department.
Section 40-21-19 Compelling production of records, documents, etc.; requiring attendance of officers and individuals.
Section 40-21-20 What considered in arriving at taxable value of property.
Section 40-21-21 Franchises and intangible property subject to taxation.
Section 40-21-22 Proportion of value or receipts within state to total value or receipts forms basis of tax value.
Section 40-21-23 Notice of valuation sent by department.
Section 40-21-25 Determining tax value of franchises and intangibles.
Section 40-21-26 Local taxes on franchises and intangibles.
Section 40-21-27 Apportionment of local taxes.
Section 40-21-28 Entry and collection of local taxes.
Section 40-21-29 Stockholders not required to list shares or pay ad valorem taxes thereon.
Section 40-21-30 Description of franchises and intangibles.
Section 40-21-32 Procuring information from other sources when taxpayer fails to comply.
Section 40-21-33 Duties of receivers, assignees or trustees in bankruptcy.
Section 40-21-34 Report of commission to assessors; entries by assessors.
Section 40-21-50 Levied generally.
Section 40-21-51 Distribution of revenues generally.
Section 40-21-52 Freight lines and equipment companies.
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License tax - Credit on electric bills for certain persons.
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.
Section 40-21-55 Electric, hydroelectric, gas, or any other public utility - Distribution of revenues.
Section 40-21-56 Manufacturers and sellers of hydroelectric power.
Section 40-21-60 Express companies - Generally.
Section 40-21-61 Express companies - Alternative tax.
Section 40-21-62 Report of gross receipts by utility.
Section 40-21-63 Receipts from department.
Section 40-21-64 Counties not to levy privilege or license taxes.
Section 40-21-80 Definitions.
Section 40-21-81 Legislative intent.
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone services.
Section 40-21-82.1 Exemptions.
Section 40-21-83 Exclusions.
Section 40-21-84 Utility license required.
Section 40-21-85 Administration of article and collection of tax.
Section 40-21-86 Responsibilities of utilities.
Section 40-21-87 Disposition of proceeds of tax.
Section 40-21-88 Liability of retailer.
Section 40-21-100 Definitions.
Section 40-21-101 Legislative intent.
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
Section 40-21-103 Exclusions.
Section 40-21-104 Utilities to register and give information.
Section 40-21-105 Seller to collect tax; regulations; penalty.
Section 40-21-106 Procedure for collecting tax.
Section 40-21-107 Disposition of proceeds of tax.
Section 40-21-120 Definitions.
Section 40-21-121 Levy of tax; procedure for collecting tax.
Section 40-21-122 Exclusions.
Section 40-21-123 Dispositions of proceeds of tax.
Section 40-21-124 License.
Section 40-21-125 Liability of provider.
Section 40-21-126 Tax on mobile radio communication services.

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