Description of Franchises and Intangibles

Official textalison.legislature.state.al.us

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 the provisions of this title, it shall be sufficient to describe the franchise or intangible property herein made subject to taxation on the assessment books or rolls as intangible property in (here give name of county, city, town, school district or other tax district) of the franchise or intangible tax of (here give name of owner of such franchise or intangible property).

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §171.

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In this chapter (40 sections)

40-21-9 · Details of Returns of Electric Power and Telegraph and…
40-21-10 · Details of Statements of Water, Gas and Pipeline Companies
40-21-11 · Sleeping, Parlor, Dining and Chair Car Companies
40-21-12 · Description of Real Property, Fixtures and Other Tangible…
40-21-13 · Total Length of Railroad Lines
40-21-14 · Statement of Property Outside State
40-21-15 · Statements of Express Companies
40-21-16 · Endorsement of Receipt of Statements; Requiring Additional…
40-21-17 · Determination of Value; Assessment of Property; Penalizing…
40-21-18 · Evidence and Witnesses Before Department
40-21-19 · Compelling Production of Records, Documents, Etc.; Requiring…
40-21-20 · What Considered in Arriving at Taxable Value of Property
40-21-21 · Franchises and Intangible Property Subject to Taxation
40-21-22 · Proportion of Value or Receipts Within State to Total Value…
40-21-23 · Notice of Valuation Sent by Department
40-21-25 · Determining Tax Value of Franchises and Intangibles
40-21-26 · Local Taxes on Franchises and Intangibles
40-21-27 · Apportionment of Local Taxes
40-21-28 · Entry and Collection of Local Taxes
40-21-29 · Stockholders Not Required to List Shares or Pay Ad Valorem…
40-21-30 · Description of Franchises and Intangibles
40-21-32 · Procuring Information from Other Sources When Taxpayer Fails…
40-21-33 · Duties of Receivers, Assignees or Trustees in Bankruptcy
40-21-34 · Report of Commission to Assessors; Entries by Assessors
40-21-50 · Levied Generally
40-21-51 · Distribution of Revenues Generally
40-21-52 · Freight Lines and Equipment Companies
40-21-53 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
40-21-54 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
40-21-55 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
40-21-56 · Manufacturers and Sellers of Hydroelectric Power
40-21-60 · Express Companies - Generally
40-21-61 · Express Companies - Alternative Tax
40-21-62 · Report of Gross Receipts by Utility
40-21-63 · Receipts from Department
40-21-64 · Counties Not to Levy Privilege or License Taxes
40-21-80 · Definitions
40-21-81 · Legislative Intent
40-21-82 · Levy of Tax; Sourcing of Gross Sales or Gross Receipts from…
40-21-82.1 · Exemptions

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