Ala. Code § 40-21-62
Current with legislation from 2024 effective through May 17, 2024.
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.
Ala. Code § 40-21-62 (1975)