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Cellular Radio Telecommunication Services Tax

Ala. Code § 40-21-120— Definitions.
Ala. Code § 40-21-121— Levy of Tax; Procedure for Collecting Tax.
Ala. Code § 40-21-122— Exclusions.
Ala. Code § 40-21-123— (Effective Upon Ratification of Proposed Constitutional Amendment) Dispositions of Proceeds of Tax.
Ala. Code § 40-21-124— License.
Ala. Code § 40-21-125— Liability of Provider.
Ala. Code § 40-21-126— Tax on Mobile Radio Communication Services.