reglab/housing_qa huggingface dataset:
AL Code § 40-21-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-18 - Evidence and Witnesses Before Department.

Section 40-21-18Evidence and witnesses before department. The Department of Revenue shall carefully examine and consider said statements and information and shall hear evidence and secure further and additional information as far as may be in its power, whenever it may deem it necessary to do so, to show the true value of properties of such corporations, associations, companies, and individuals and the true value of that portion thereof which is situated within this state and within the respective counties, cities, towns, or other tax districts in this state; and each interested company, corporation, association, or individual may appear before said department and introduce material and relevant testimony before the same touching the true value of said property within this state and the apportionment thereof. From these statements, evidence and information adduced before it, the Department of Revenue shall ascertain, fix, and determine the true value of such property and of the portion thereof which is situated within this state and the respective value of the several portions within the different counties and cities, towns and school districts, or other tax districts having a special assessment in this state, in which such portions are taxable; and for that purpose said department may require and compel by subpoenas to be issued by it any person or persons, or the officers and agents, or any of them, of any company, corporation, or association embraced by the provisions of this title to appear before it with such books, papers, documents, and information as the department may require and to submit themselves to examination by said department, and it shall have all the powers with respect thereto conferred upon it by this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §159.)
AL Code § 40-21-19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-19 - Compelling Production of Records, Documents, etc.; Requiring Attendance of Officers and Individuals.

Section 40-21-19Compelling production of records, documents, etc.; requiring attendance of officers and individuals. If at any time after March 1 of any year the Department of Revenue shall not have in its possession satisfactory data upon which to base an estimate of the value of the property with the assessment of which it is charged or from any other cause it is not able to make or complete any assessment, it shall have power to call upon any officer or agent of any person, firm, or corporation, or upon any receiver or trustee in charge of the property of any person, firm, or corporation for any records, books, or documents of any description pertaining to the business of any such person, firm, or corporation for the answers to any interrogatories which it may deem necessary to an intelligent discharge of its duties; and it shall also have power to require the attendance of any officer of any corporation or any other person where the testimony of such officer or person may to it seem material. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §160.)
AL Code § 40-21-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-20 - What Considered in Arriving at Taxable Value of Property.

Section 40-21-20What considered in arriving at taxable value of property. In arriving at the value of such taxable property, whenever used in this chapter or whenever required, the Department of Revenue, the tax assessors, deputy tax assessors, board of equalization, or other assessing authorities and the courts shall be authorized to consider and may consider original costs, reproduction cost new less depreciation, recent sales of contiguous or similar property, the nature of the property, its location, whether in town, city or county, whether it is vacant or occupied, its proximity to local advantages, its use, its fitness for the use to which employed, or its fitness for other uses, the quality of soil, its growth of timber, its mines, minerals, coal beds, oil or gas deposits, the amount and character of improvements thereon, the amount of insurance carried on each item of property, the gross and net income received therefrom during the year or years preceding the date of assessment, the market value of its shares of stock or bonds, or both, if sold in the open market, or if not quoted in the open market, the value thereof, the amount of any bonded indebtedness, loans or mortgages upon it and any and all evidence and information that may be adduced before the assessing authorities or which he or it may procure, shedding light on the value of such property. In assessing any property where such information is obtainable and has or may have any bearing on the values of such property, the tax assessing authorities shall consider the average market or actual value of the stock and bonds of such companies during the preceding year and also shall take into consideration the estimated investment as returned by the duly authorized officer or employee of such company to the Public Service Commission or to the Interstate Commerce Commission, Tennessee Valley Authority, Reconstruction Finance Corporation or Railroad Credit Corporation, or other similar commissions, agencies, or associations of the United States or this state, or value stated in folders, schedules, or prospecti. Any valuation made for rate-making or other purposes of the Public Service Commission of the state, the Interstate Commerce Commission, or other state or governmental bodies shall also be considered. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §161.)
AL Code § 40-21-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-21 - Franchises and Intangible Property Subject to Taxation.

Section 40-21-21Franchises and intangible property subject to taxation. There shall be subject to taxation in this state the franchises or intangible property and assets of each and every corporation, whether organized under the laws of this state or of any other state or government, and of each and every individual, association, or partnership, or company engaged as a common carrier, wholly or partly in this state, in the business of transporting freight of any description or passengers, or both, over any railroad, including street railroads, or of operating any cars of any kind over any railroads for the transportation of passengers or of property of any kind for others or for the public, including sleeping cars, parlor or palace cars, chair cars, equipment cars of any kind, or engaged in the business of maintaining or operating for gain any telegraph or telephone lines, plant or business, or any plant or business for the production, transportation, piping, distribution, or sale of natural gas, manufacture, distribution, or sale of gas, by or through pipes, drums, tubes, cylinders, or other containers or conveyances, or for manufacture, distribution, or sale of electricity, electric light, electric power, water, steam heat, and refrigerated air, or other similar substance, including the piping of oil or gasoline, by means of wires, pipes, or conduits constructed, operated, or maintained on, over, under, or through any territory or any street, alley, or highway in this state, or in the business of operating for gain any dockage, wharfage, canal, freight, or passenger depots, boats, barges, station, or terminals, toll bridges, and toll ferries, or engaged in any business which may be dependent upon the grant of public powers or privileges, or which may involve the operation of any public utility; and of each and every individual, association, partnership, company, or corporation which has and exercises, under authority granted by charter, statute, or other provision of law, whether of this state or any political subdivision thereof, or of any other state or government, any special or exclusive privilege, franchise, or function which is or may be dependent upon the grant of public power or privilege, or which involves the operation of any public utility. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §162.)
AL Code § 40-21-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-22 - Proportion of Value or Receipts Within State to Total Value or Receipts Forms Basis of Tax Value.

Section 40-21-22Proportion of value or receipts within state to total value or receipts forms basis of tax value. Where the person, association, company, or corporation operates a water system, express business, electric property, toll bridge, toll ferry, street, or interurban railroad or railroad or car line of any kind, telegraph or telephone line, pipeline, gas line, or gas distributing system of any kind, docks or terminal companies or other public utilities, the lines or properties of which extend beyond the state, there shall also be deducted from the true value of the entire property, tangible and intangible, ascertained as above provided, the market or true value ascertained from the information furnished by said statements, if the value thereof is given in said statements, of all real and personal property of said person, association, company, or corporation not specifically used in its business, and the remainder shall be treated as the true value of all its property, tangible and intangible, actually used in its business. The Department of Revenue shall then ascertain and fix the value of the total property, tangible and intangible, in this state by taking such proportion of the value of the entire property, tangible and intangible, of such persons, association, company, or corporation which is specifically used in its business, ascertained as provided by this chapter, as its total lines or business within this state bear to the total lines or business both inside and outside this state, or as its total receipts from within this state bear to its total receipts from both within and without the state. From the entire value of the property within this state, tangible and intangible, when ascertained as above provided, there shall be deducted the total value of the entire real and personal property of said person, association, company, or corporation in this state, and 30 percent of the residue and remainder of value shall be by the said Department of Revenue fixed and determined as the true value for taxation of the franchise or intangible property of such person, association, company, or corporation so operating said water system, express business, electric property, toll bridge, toll ferry, street or interurban railway, railroad, car line, telegraph line, telephone line, pipeline, gas line, or gas distributing properties, docks or terminal companies, or other public utilities made subject to taxation by the provisions of this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §163.)
AL Code § 40-21-23 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-23 - Notice of Valuation Sent by Department.

Section 40-21-23Notice of valuation sent by department. After computing the valuation of the tangible and intangible property of a public utility taxpayer, the Department of Revenue shall notify the taxpayer and assess such value in accordance with the procedures set forth in Chapter 2A of this Title 40. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §164; Acts 1992, No. 92-186, p. 349, §61.)
AL Code § 40-21-25 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-25 - Determining Tax Value of Franchises and Intangibles.

Section 40-21-25Determining tax value of franchises and intangibles. From 30 percent of the value of said entire property, tangible and intangible, thus ascertained, there shall be deducted the assessed value of the entire tangible real and personal property of such persons, association, company, or corporation, and the remainder of the true value shall by said Department of Revenue be fixed and determined as the true value for taxation of the franchise, or intangible properties owned and held by said persons, association, company, or corporation and made subject to taxation by the provisions of this title, where the business and property of such persons, association, company or corporation is within this state. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §166.)
AL Code § 40-21-26 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-26 - Local Taxes on Franchises and Intangibles.

Section 40-21-26Local taxes on franchises and intangibles. Every individual, association, partnership, company, and corporation engaged in any business embraced or set out in the preceding sections shall, in addition to the ad valorem taxes on the tangible property which are now imposed upon them by law, annually pay to the state a tax for each year on their franchises or intangible property and assets and shall pay local taxes thereon to each county and municipal corporation, school district and other tax district in which their business is or shall hereafter be carried on. Said tax shall be at the same rate as the tax on tangible property, shall be and become due and delinquent at the same time as the taxes on tangible property, shall be payable and collected in the same manner and shall be assessed and levied in the manner herein provided. The place or places where such local taxes on such property are to be paid and the manner of the apportionment of the same in cases where more than one jurisdiction is entitled to a share of such tax shall be determined and the valuation of such property for taxation shall be ascertained in accordance with the provisions of this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §167.)
AL Code § 40-21-27 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-27 - Apportionment of Local Taxes.

Section 40-21-27Apportionment of local taxes. The Department of Revenue shall apportion the value of such franchise or intangible property thus ascertained as in this title provided among and between the counties and cities, towns, school districts, or other tax districts having a special assessment, in which such person, association, company, or corporation does business, in proportion to the amount of business done in and receipts derived from each locality, except in case of a railroad or railway company, which apportionment shall be on single track main line basis, telephone or telegraph companies and electric power companies on pole or wire mileage, pipelines and car companies other than express companies on mileage basis. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §168.)
AL Code § 40-21-28 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-28 - Entry and Collection of Local Taxes.

Section 40-21-28Entry and collection of local taxes. The said property shall thereupon be entered by the county tax assessor and the local authorities of such city or town for taxation in like manner as other property and shall be taxed, and the taxes thereon shall be collected as in the case of other property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §169.)
AL Code § 40-21-29 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-29 - Stockholders Not Required to List Shares or Pay Ad Valorem Taxes Thereon.

Section 40-21-29Stockholders not required to list shares or pay ad valorem taxes thereon. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §170.)
AL Code § 40-21-30 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-30 - Description of Franchises and Intangibles.

Section 40-21-30Description of franchises and intangibles. In any assessment by a state, county, or municipal authority of the franchise or intangible property of any person, association, company, or corporation subject to the provisions of this title, it shall be sufficient to describe the franchise or intangible property herein made subject to taxation on the assessment books or rolls as intangible property in (here give name of county, city, town, school district or other tax district) of the franchise or intangible tax of (here give name of owner of such franchise or intangible property). (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §171.)
AL Code § 40-21-32 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-32 - Procuring Information From Other Sources When Taxpayer Fails to Comply.

Section 40-21-32Procuring information from other sources when taxpayer fails to comply. If any person, association, company or corporation embraced within the provisions of this chapter shall fail to make the returns and statements, or any of them, required by the provisions of this chapter, or to furnish any other information lawfully required of it within the time limited, the Department of Revenue must procure the necessary information from some other sources upon which to base an ascertainment of the values of the tangible and intangible property or franchise of such person, association of persons, company, or corporation, and shall proceed to ascertain the value of such property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §173.)
AL Code § 40-21-33 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-33 - Duties of Receivers, Assignees or Trustees in Bankruptcy.

Section 40-21-33Duties of receivers, assignees or trustees in bankruptcy. If the property of any person, association, company, or corporation shall be in the hands of any receiver, assignee, trustee in bankruptcy or other person holding under any court, or for the benefit of any creditor or creditors, then the statements, reports, information, books, and papers aforesaid shall be furnished by said receiver, assignee, trustee or other person, or by some officer or agent acting under him, in the same manner and to the same extent as is hereinbefore provided in cases where the individual or the corporation, company or association is in possession. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §174.)
AL Code § 40-21-34 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-34 - Report of Commission to Assessors; Entries by Assessors.

Section 40-21-34Report of commission to assessors; entries by assessors. (a) The Department of Revenue, after having first determined and fixed the true value of any property within this state of individuals, companies, corporations, and associations embraced within and in accordance with the provisions of this chapter, shall annually on or before July 1, or as soon thereafter as practicable, report to the tax assessor of every county and to the proper local authorities of each municipality in this state in which any part of said property is taxable hereunder, giving a general description of the property, the value of such property apportioned to said county and to said municipality, school district, or other district having a special assessment and the name and residence or place of business of the owner and all other necessary particulars. (b) The assessor must enter in the book of assessments, in addition to the assessment of other real estate or personal property to be assessed as other taxable property owned by private citizens of his county, the property with description and value as reported to him by the Department of Revenue. (c) The Department of Revenue shall also send to the owner or operator of such property so assessed a copy of its notification to the tax assessor touching assessment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §175.)
AL Code § 40-21-51 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 2 - License Taxes.|Section 40-21-51 - Distribution of Revenues Generally.

Section 40-21-51Distribution of revenues generally. All revenues collected under the provisions of Section 40-21-50 shall, after deduction of the cost of collection, be distributed in the following manner: (1) Eighty-five percent of the balance remaining after deduction of the cost of collection shall be deposited in the Special Mental Health Fund to be used for mental health purposes; and (2) Fifteen percent of the balance remaining after deduction of the cost of collection shall be deposited in the State General Fund. (Acts 1971, No. 1417, p. 2420, §2.)
AL Code § 40-21-54 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 2 - License Taxes.|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.

Section 40-21-54Electric, 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 provisions of any state, county or municipal ordinance or law to the contrary notwithstanding, the tax levied and collectible pursuant to Section 40-21-53 shall be deductible from and shall not constitute a part of gross receipts for purposes of computing the amount due under any state, county or municipal tax, excise, license, or fee which is based upon or measured by the gross receipts of any person, firm, municipality, or corporation operating an electric or hydroelectric public utility subject to the tax levied by said section. (Acts 1971, No. 1412, p. 2406, §2.)
AL Code § 40-21-55 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 2 - License Taxes.|Section 40-21-55 - Electric, Hydroelectric, Gas, or Any Other Public Utility - Distribution of Revenues.

Section 40-21-55Electric, hydroelectric, gas, or any other public utility - Distribution of revenues. All revenues collected under the provisions of Section 40-21-53 shall, after deduction of the cost of collection, be distributed in the following manner: (1) Eighty-five percent of the balance remaining after deduction of the cost of collection shall be deposited in the Special Mental Health Fund to be used for mental health purposes; and (2) Fifteen percent of the balance remaining after deduction of the cost of collection shall be deposited in the General Fund. (Acts 1971, No. 1412, p. 2406, §3.)
AL Code § 40-21-56 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 2 - License Taxes.|Section 40-21-56 - Manufacturers and Sellers of Hydroelectric Power.

Section 40-21-56Manufacturers and sellers of hydroelectric power. In addition to all other taxes of every kind now imposed by law or otherwise imposed by this title, there is hereby levied a license or privilege tax upon each person, firm, corporation, agent or officer engaged in the business of manufacturing and selling hydroelectric power in the State of Alabama for the privilege of engaging in such business; said license or privilege tax shall be due and payable in advance, on or before September 25 of each year, and shall be in sum equal to two fifths of a mill upon each kilowatt hour of hydroelectric power manufactured and sold during the preceding calendar year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §179; Acts 1957, No. 551, p. 772.)