Ala. Admin. Code r. 660-2-15-.01

Current through Register Vol. 43, No. 1, October 31, 2024

Section 660-2-15-.01 - Purpose

To provide an exemption from the 2.2% Gross Receipts License Tax for electricity sold to certain persons in Alabama beginning on or after October 1, 1981.

Author:

Ala. Admin. Code r. 660-2-15-.01

Effective June 28, 1983.

Statutory Authority:Code of Ala. 1975, § 40-21-53.