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53 chapters · 1,875 sections in this title.
Ala. Code § 40-21-85 Administration of Article and Collection of Tax
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(a) The provisions of this article shall be administered and the tax herein levied shall be collected in accordance with the uniform procedures set forth in this title, along with the procedures set forth in Division 1 of Article 1 of Chapter 23 of this title, for administering a…
Ala. Code § 40-21-86 Responsibilities of Utilities
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Every person engaged in the State of Alabama in the furnishing of utility services shall add to the price or charge for such utility services to every purchaser thereof an amount equal to the prescribed percentage of the gross price or gross charge therefor and shall collect said…
Ala. Code § 40-21-87 Disposition of Proceeds of Tax
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All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this article remaining after the application of any exemptions, exclusions, deductions, or credits applicable thereto, and after the payment of the expenses…
Ala. Code § 40-21-88 Liability of Retailer
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Any law to the contrary notwithstanding, any retailer, who relies in good faith on any state utility gross receipts tax exemption number that has been authorized by the Department of Revenue and the exemption claim has been made on a form provided or approved for use by the Depar…