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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-21-63

Receipts from Department

Official textalison.legislature.state.al.us

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 utility paying the tax a receipt therefor. Such a receipt shall state specifically the section of this title levying the tax for which such receipt is given.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §187.

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In this chapter (40 sections)
  1. 40-21-23 · Notice of Valuation Sent by Department
  2. 40-21-25 · Determining Tax Value of Franchises and Intangibles
  3. 40-21-26 · Local Taxes on Franchises and Intangibles
  4. 40-21-27 · Apportionment of Local Taxes
  5. 40-21-28 · Entry and Collection of Local Taxes
  6. 40-21-29 · Stockholders Not Required to List Shares or Pay Ad Valorem…
  7. 40-21-30 · Description of Franchises and Intangibles
  8. 40-21-32 · Procuring Information from Other Sources When Taxpayer Fails…
  9. 40-21-33 · Duties of Receivers, Assignees or Trustees in Bankruptcy
  10. 40-21-34 · Report of Commission to Assessors; Entries by Assessors
  11. 40-21-50 · Levied Generally
  12. 40-21-51 · Distribution of Revenues Generally
  13. 40-21-52 · Freight Lines and Equipment Companies
  14. 40-21-53 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  15. 40-21-54 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  16. 40-21-55 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  17. 40-21-56 · Manufacturers and Sellers of Hydroelectric Power
  18. 40-21-60 · Express Companies - Generally
  19. 40-21-61 · Express Companies - Alternative Tax
  20. 40-21-62 · Report of Gross Receipts by Utility
  21. 40-21-63 · Receipts from Department
  22. 40-21-64 · Counties Not to Levy Privilege or License Taxes
  23. 40-21-80 · Definitions
  24. 40-21-81 · Legislative Intent
  25. 40-21-82 · Levy of Tax; Sourcing of Gross Sales or Gross Receipts from…
  26. 40-21-82.1 · Exemptions
  27. 40-21-83 · Exclusions. (Amended by Act 2026-595)
  28. 40-21-84 · Utility License Required
  29. 40-21-85 · Administration of Article and Collection of Tax
  30. 40-21-86 · Responsibilities of Utilities
  31. 40-21-87 · Disposition of Proceeds of Tax
  32. 40-21-88 · Liability of Retailer
  33. 40-21-100 · Definitions
  34. 40-21-101 · Legislative Intent
  35. 40-21-102 · Levy of Tax; Sourcing of Total Sales Price for Telegraph or…
  36. 40-21-103 · Exclusions. (Amended by Act 2026-595)
  37. 40-21-104 · Utilities to Register and Give Information
  38. 40-21-105 · Seller to Collect Tax; Regulations; Penalty
  39. 40-21-106 · Procedure for Collecting Tax
  40. 40-21-107 · Disposition of Proceeds of Tax
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