Alabama § 40-21-8 - Returns of Telegraph and Telephone Companies Generally.

Full text of Alabama Code of Alabama § 40-21-8 — Returns of Telegraph and Telephone Companies Generally., with citation guidance and answers to common questions.

§ 40-21-8. Returns of Telegraph and Telephone Companies Generally.

The president, secretary, auditor, or managing agent in this state of every telegraph or telephone company, whose line or any part thereof is located within this state, must annually, on or before March 1 of each year, make under oath to the Department of Revenue a return, in such reasonable detail as may be prescribed by such department, on all the property belonging to such company in this state and connected with the business, specifying the several counties in which such property is situated and the items of property situated in each of such counties, towns and school districts.

Source: official Alabama text · Last verified 2026-08-27

Frequently Asked Questions About Alabama § 40-21-8

What does Code of Alabama § 40-21-8 cover?

Section 40-21-8 ("Returns of Telegraph and Telephone Companies Generally.") 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 § 40-21-8?

A common citation format is "Code of Alabama § 40-21-8" (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 § 40-21-8 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.