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Terms Used In Alabama Code 40-21-62

  • license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344

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.