Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-21-81
Legislative Intent
Official textalison.legislature.state.al.us
It is the intention of the Legislature of Alabama that the tax herein levied shall apply to all utilities, as defined herein, in the State of Alabama. With respect to every tax exemption which may be enacted into law subsequent to the enactment of this article, there shall be a presumption that such exemption does not apply to the tax herein levied unless the statute containing such exemption shall make a specific reference to this article and shall clearly show a legislative intention to make such exemption applicable to the tax herein levied.
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In this chapter (40 sections)
- 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
- 40-21-83 · Exclusions. (Amended by Act 2026-595)
- 40-21-84 · Utility License Required
- 40-21-85 · Administration of Article and Collection of Tax
- 40-21-86 · Responsibilities of Utilities
- 40-21-87 · Disposition of Proceeds of Tax
- 40-21-88 · Liability of Retailer
- 40-21-100 · Definitions
- 40-21-101 · Legislative Intent
- 40-21-102 · Levy of Tax; Sourcing of Total Sales Price for Telegraph or…
- 40-21-103 · Exclusions. (Amended by Act 2026-595)
- 40-21-104 · Utilities to Register and Give Information
- 40-21-105 · Seller to Collect Tax; Regulations; Penalty
- 40-21-106 · Procedure for Collecting Tax
- 40-21-107 · Disposition of Proceeds of Tax
- 40-21-120 · Definitions
- 40-21-121 · Levy of Tax; Procedure for Collecting Tax
- 40-21-122 · Exclusions