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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-21-62

Report of Gross Receipts by Utility

Official textalison.legislature.state.al.us

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 shall make report to the Department of Revenue of such gross receipts to which such tax is applicable in a manner and form which will show the correct and true amount of such gross receipts upon which the tax is computed.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §181.

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In this chapter (40 sections)
  1. 40-21-22 · Proportion of Value or Receipts Within State to Total Value…
  2. 40-21-23 · Notice of Valuation Sent by Department
  3. 40-21-25 · Determining Tax Value of Franchises and Intangibles
  4. 40-21-26 · Local Taxes on Franchises and Intangibles
  5. 40-21-27 · Apportionment of Local Taxes
  6. 40-21-28 · Entry and Collection of Local Taxes
  7. 40-21-29 · Stockholders Not Required to List Shares or Pay Ad Valorem…
  8. 40-21-30 · Description of Franchises and Intangibles
  9. 40-21-32 · Procuring Information from Other Sources When Taxpayer Fails…
  10. 40-21-33 · Duties of Receivers, Assignees or Trustees in Bankruptcy
  11. 40-21-34 · Report of Commission to Assessors; Entries by Assessors
  12. 40-21-50 · Levied Generally
  13. 40-21-51 · Distribution of Revenues Generally
  14. 40-21-52 · Freight Lines and Equipment Companies
  15. 40-21-53 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  16. 40-21-54 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  17. 40-21-55 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  18. 40-21-56 · Manufacturers and Sellers of Hydroelectric Power
  19. 40-21-60 · Express Companies - Generally
  20. 40-21-61 · Express Companies - Alternative Tax
  21. 40-21-62 · Report of Gross Receipts by Utility
  22. 40-21-63 · Receipts from Department
  23. 40-21-64 · Counties Not to Levy Privilege or License Taxes
  24. 40-21-80 · Definitions
  25. 40-21-81 · Legislative Intent
  26. 40-21-82 · Levy of Tax; Sourcing of Gross Sales or Gross Receipts from…
  27. 40-21-82.1 · Exemptions
  28. 40-21-83 · Exclusions. (Amended by Act 2026-595)
  29. 40-21-84 · Utility License Required
  30. 40-21-85 · Administration of Article and Collection of Tax
  31. 40-21-86 · Responsibilities of Utilities
  32. 40-21-87 · Disposition of Proceeds of Tax
  33. 40-21-88 · Liability of Retailer
  34. 40-21-100 · Definitions
  35. 40-21-101 · Legislative Intent
  36. 40-21-102 · Levy of Tax; Sourcing of Total Sales Price for Telegraph or…
  37. 40-21-103 · Exclusions. (Amended by Act 2026-595)
  38. 40-21-104 · Utilities to Register and Give Information
  39. 40-21-105 · Seller to Collect Tax; Regulations; Penalty
  40. 40-21-106 · Procedure for Collecting Tax
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