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Report of Gross Receipts by Utility.

Ala. Code § 40-21-62
in effect
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40-21-62. Report of Gross Receipts by Utility. 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. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §181.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-21-62Fetched: 10/20/2026

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