Ala. Admin. Code r. 810-6-2-.100
Current through Register Vol. 43, No. 1, October 31, 2024
Track accessories including spikes, bolts, plates, and switch parts becoming part of mine tracks used in removing minerals from the earth are taxed at the special machine rate of 1 1/2%. This provision does not, however, extend to track accessories used in the construction or maintenance of tracks used in transporting minerals from the mine after the mining operation has been completed. §§ 40-23-2(3), 40-23-2(1)
Author:
Ala. Admin. Code r. 810-6-2-.100
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.