{"data":{"id":"us-al/ala.-code-40-21-62","jurisdiction":"us-al","citation":"Ala. Code § 40-21-62","heading":"Report of Gross Receipts by Utility.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 21 Public Utilities.","Article 2 License Taxes."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-21-62","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"63a5ff43adb5a53939d2aee2ef7bb7f3cc84ed5fe9a8632061d9662475179efc","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-21-61","next":"us-al/ala.-code-40-21-63"},"notice":"GroundRules: Original legal text. Not legal advice."}