Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-21-9
Details of Returns of Electric Power and Telegraph and Telephone Companies
Every electric power, hydroelectric power, every telegraph, telephone, or long distance telephone company shall include in each return made by it the following particulars:
# (1)
The number of miles of right-of-way in the state belonging to such company and the number of miles of right-of-way along public roads or on government land or on or along the streets of incorporated cities and towns used by such company, showing the number of miles of each class separately and by what authority such use is granted;
# (2)
The total length of all transmission lines or telephone or telegraph lines, stated by the number of miles of poles and the number of miles of towers, whether poles are treated or untreated, and description of towers as to size and height, the number of miles of wire, of each material constructed, stated according to the number of miles of each class and size of wire, the number of miles of conduit or of cable, stated according to the number of pairs of wire or other capacity, and the voltage capacity of each electric transmission line shall be stated;
# (3)
The total length of all lines of said company, whether within or outside of the state; and
# (4)
The total length of so much of said lines as are within this state and the length of its lines in each of the counties, cities, towns, school districts, or other tax districts of this state into or through which its lines extend, stated according to the number of miles of towers, the number of miles of poles, the number of miles of each class of wire, and the number of miles of each size of conduit or cable. Electric transmission lines shall, in addition to the foregoing state their mileage according to the voltage capacity of each line.
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In this chapter (40 sections)
- 40-21-1 · Department of Revenue to Assess All Property; Applicability…
- 40-21-2 · Verified Statements to Be Filed
- 40-21-3 · Reports of All Property Required
- 40-21-4 · Detailed Requirements of Reports
- 40-21-5 · Reports of Individuals or Associations Not Incorporated
- 40-21-6 · Factors to Be Considered in Determining True Value of Entire…
- 40-21-7 · Reports of Railroad Companies
- 40-21-8 · Returns of Telegraph and Telephone Companies Generally
- 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