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Code of Alabama
Title 40
Chapter 21
Article 5
Cellular Radio Telecommunication Services Tax
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40-21-120
Definitions.
40-21-121
Levy of Tax; Procedure for Collecting Tax.
40-21-122
Exclusions.
40-21-123
(Effective Upon Ratification of Proposed Constitutional Amendment) Dispositions of Proceeds of Tax.
40-21-124
License.
40-21-125
Liability of Provider.
40-21-126
Tax on Mobile Radio Communication Services.