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.