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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-21-56

Manufacturers and Sellers of Hydroelectric Power

Official textalison.legislature.state.al.us

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 or privilege tax upon each person, firm, corporation, agent or officer engaged in the business of manufacturing and selling hydroelectric power in the State of Alabama for the privilege of engaging in such business; said license or privilege tax shall be due and payable in advance, on or before September 25 of each year, and shall be in sum equal to two fifths of a mill upon each kilowatt hour of hydroelectric power manufactured and sold during the preceding calendar year.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §179; Acts 1957, No. 551, p. 772.

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In this chapter (40 sections)
  1. 40-21-19 · Compelling Production of Records, Documents, Etc.; Requiring…
  2. 40-21-20 · What Considered in Arriving at Taxable Value of Property
  3. 40-21-21 · Franchises and Intangible Property Subject to Taxation
  4. 40-21-22 · Proportion of Value or Receipts Within State to Total Value…
  5. 40-21-23 · Notice of Valuation Sent by Department
  6. 40-21-25 · Determining Tax Value of Franchises and Intangibles
  7. 40-21-26 · Local Taxes on Franchises and Intangibles
  8. 40-21-27 · Apportionment of Local Taxes
  9. 40-21-28 · Entry and Collection of Local Taxes
  10. 40-21-29 · Stockholders Not Required to List Shares or Pay Ad Valorem…
  11. 40-21-30 · Description of Franchises and Intangibles
  12. 40-21-32 · Procuring Information from Other Sources When Taxpayer Fails…
  13. 40-21-33 · Duties of Receivers, Assignees or Trustees in Bankruptcy
  14. 40-21-34 · Report of Commission to Assessors; Entries by Assessors
  15. 40-21-50 · Levied Generally
  16. 40-21-51 · Distribution of Revenues Generally
  17. 40-21-52 · Freight Lines and Equipment Companies
  18. 40-21-53 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  19. 40-21-54 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  20. 40-21-55 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  21. 40-21-56 · Manufacturers and Sellers of Hydroelectric Power
  22. 40-21-60 · Express Companies - Generally
  23. 40-21-61 · Express Companies - Alternative Tax
  24. 40-21-62 · Report of Gross Receipts by Utility
  25. 40-21-63 · Receipts from Department
  26. 40-21-64 · Counties Not to Levy Privilege or License Taxes
  27. 40-21-80 · Definitions
  28. 40-21-81 · Legislative Intent
  29. 40-21-82 · Levy of Tax; Sourcing of Gross Sales or Gross Receipts from…
  30. 40-21-82.1 · Exemptions
  31. 40-21-83 · Exclusions. (Amended by Act 2026-595)
  32. 40-21-84 · Utility License Required
  33. 40-21-85 · Administration of Article and Collection of Tax
  34. 40-21-86 · Responsibilities of Utilities
  35. 40-21-87 · Disposition of Proceeds of Tax
  36. 40-21-88 · Liability of Retailer
  37. 40-21-100 · Definitions
  38. 40-21-101 · Legislative Intent
  39. 40-21-102 · Levy of Tax; Sourcing of Total Sales Price for Telegraph or…
  40. 40-21-103 · Exclusions. (Amended by Act 2026-595)
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