Section 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.
The tax collected under Section 40-21-53 is deducted and does not count as gross receipts when calculating certain state, county, or municipal taxes, excise taxes, license fees, or other fees based on gross receipts.
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- United States — Alabama
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- Language
- en
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Section 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.
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