Section 40-21-63Receipts from department.
The Department of Revenue shall, upon receipt of any amount of money due for tax on gross receipts of any public utility, mail to such utility paying the tax a receipt therefor. Such a receipt shall state specifically the section of this title levying the tax for which such receipt is given.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §187.)