Cellular Radio Telecommunication Services Tax.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Public Utilities.
  5. Cellular Radio Telecommunication Services Tax.

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Section
40-21-120

Definitions.

Section
40-21-121

Levy of Tax; Procedure for Collecting Tax.

Section
40-21-122

Exclusions.

Section
40-21-123

Dispositions of Proceeds of Tax.

Section
40-21-123

(Effective Upon Ratification of Proposed Constitutional Amendment) Dispositions of Proceeds of Tax.

Section
40-21-124

License.

Section
40-21-125

Liability of Provider.

Section
40-21-126

Tax on Mobile Radio Communication Services.