Alabama § 40-21-14 - Statement of Property Outside State.
Full text of Alabama Code of Alabama § 40-21-14 — Statement of Property Outside State., with citation guidance and answers to common questions.
§ 40-21-14. Statement of Property Outside State.
The statement of every public utility shall include a brief description of each tract of land and the improvements thereon, and of the buildings, structures, machinery, fixtures, and appliances and all other tangible property and assets having a fixed situs outside of the state, and the location of each item of such property, the purpose for which it is used, whether or not it is specifically used in the business of the company, corporation or association, or individual in whose behalf the report is made, its true and fair value, the sum of the value at which it is assessed for taxation and the locality in which it is assessed.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-21-14
What does Code of Alabama § 40-21-14 cover?
Section 40-21-14 ("Statement of Property Outside State.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-21-14?
A common citation format is "Code of Alabama § 40-21-14" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-21-14 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.