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An official website of the Alabama State government.

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Services

Services

Business and License

Business and License

Collections

Collections

Entity Registration

Entity Registration

Human Resources

Human Resources

Income Tax

Income Tax

Legal

Legal

Motor Vehicle

Motor Vehicle

Property Tax

Property Tax

Sales and Use

Sales and Use

Tax Incentives

Tax Incentives

Tax Policy

Tax Policy

Freight Line and Equipment

  • Freight Line and Equipment

Responsibilities

Assess, bill and collect the Freight Line and Equipment License Tax as required by Title 40-21-52, Code of Alabama 1975.

Process

The Public Utility Section will locate, assess, and bill each private railcar company operating in the state of Alabama for the previous tax year. This is accomplished by contacting every railroad operating in Alabama annually and requiring them to provide our office with a list of all private railcars they pulled through the state for the previous year. All Freight Line and Equipment tax returns are required to be filed by March 1 of each year using My Alabama Taxes. From the information filed by each railcar company, an assessment and tax bill is made and sent to each company. The company has 30 days to remit the tax due.

Resources

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