Alabama Code > Title 40 > Chapter 21 > Article 4 – Utility Service Use Tax


§ 40-21-100	Definitions
§ 40-21-101	Legislative intent
§ 40-21-102	Levy of tax; sourcing of total sales price for telegraph or telephone services
§ 40-21-103	Exclusions
§ 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

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Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
following: means next after. See Alabama Code 1-1-1
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
month: means a calendar month. See Alabama Code 1-1-1
person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
preceding: means next before. See Alabama Code 1-1-1
property: includes both real and personal property. See Alabama Code 1-1-1
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
Statute: A law passed by a legislature.
Trustee: A person or institution holding and administering property in trust.
United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1