Section 40-21-62
Report of gross receipts by utility.
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.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §181.)