Article

License Taxes

Ala. Code § 40-21-50— Levied Generally.
Ala. Code § 40-21-51— Distribution of Revenues Generally.
Ala. Code § 40-21-52— Freight Lines and Equipment Companies.
Ala. Code § 40-21-53— Electric, Hydroelectric, Gas, or Any Other Public Utility - License Tax - Credit on Electric Bills for Certain Persons.
Ala. Code § 40-21-54— Electric, Hydroelectric, Gas, or Any Other Public Utility - Not to Constitute Part of Gross Receipts for Purposes of Computation of State, County or Municipal Tax, Etc.
Ala. Code § 40-21-55— Electric, Hydroelectric, Gas, or Any Other Public Utility - Distribution of Revenues.
Ala. Code § 40-21-56— Manufacturers and Sellers of Hydroelectric Power.
Ala. Code § 40-21-60— Express Companies - Generally.
Ala. Code § 40-21-61— Express Companies - Alternative Tax.
Ala. Code § 40-21-62— Report of Gross Receipts by Utility.
Ala. Code § 40-21-63— Receipts from Department.
Ala. Code § 40-21-64— Counties Not to Levy Privilege or License Taxes.