# Ala. Code § 40-21-7: Section 40-21-7 Reports of Railroad Companies

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-7

## Section

- **Citation:** Ala. Code § 40-21-7
- **Heading:** Section 40-21-7 Reports of Railroad Companies
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 21 / Section 40-21-7

## Text

On or before March 1 of each year, the president, secretary, or auditor of any railroad company whose track or roadbed or any part thereof is in this state or, if such railroad is in the hands of a receiver or trustee, such receiver or trustee shall, under oath, make to the Department of Revenue a return in writing of the total length of such railroad, including the right-of-way, roadbed, side tracks and main tracks in this state, specifying the total length in this state and in each county, city or incorporated town, school district, or other tax district in this state in which a special school tax or other tax is levied; and also of the number of locomotive engines or other units of motive power, and passenger, freight, construction, and other cars of such company for the entire system and the number of each allocated to this state, stating the method used in so allocating, and the location and a description of all other property owned by such company in the State of Alabama, and of the average amount of merchandise and supplies kept or carried on trains for sale or other disposition for profit by such companies to employees or other persons in this state for the year next preceding the return.

## Nearby sections

- [Ala. Code § 40-21-1 Section 40-21-1 Department of Revenue to Assess All Property; Applicability of Chapter](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-1.md)
- [Ala. Code § 40-21-2 Section 40-21-2 Verified Statements to Be Filed](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-2.md)
- [Ala. Code § 40-21-3 Section 40-21-3 Reports of All Property Required](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-3.md)
- [Ala. Code § 40-21-4 Section 40-21-4 Detailed Requirements of Reports](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-4.md)
- [Ala. Code § 40-21-5 Section 40-21-5 Reports of Individuals or Associations Not Incorporated](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-5.md)
- [Ala. Code § 40-21-6 Section 40-21-6 Factors to Be Considered in Determining True Value of Entire Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-6.md)
- [Ala. Code § 40-21-7 Section 40-21-7 Reports of Railroad Companies](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-7.md)
- [Ala. Code § 40-21-8 Section 40-21-8 Returns of Telegraph and Telephone Companies Generally](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-8.md)
- [Ala. Code § 40-21-9 Section 40-21-9 Details of Returns of Electric Power and Telegraph and Telephone Companies](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-9.md)
- [Ala. Code § 40-21-10 Section 40-21-10 Details of Statements of Water, Gas and Pipeline Companies](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-10.md)
- [Ala. Code § 40-21-11 Section 40-21-11 Sleeping, Parlor, Dining and Chair Car Companies](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-11.md)
- [Ala. Code § 40-21-12 Section 40-21-12 Description of Real Property, Fixtures and Other Tangible Property Within State](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-12.md)
- [Ala. Code § 40-21-13 Section 40-21-13 Total Length of Railroad Lines](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-13.md)
- [Ala. Code § 40-21-14 Section 40-21-14 Statement of Property Outside State](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-7. Check the current official text before relying on it. Not legal advice.