Ala. Admin. Code r. 810-6-2-.102
Current through Register Vol. 43, No. 1, October 31, 2024
Trolley equipment used in supplying electric power to mine locomotives used in bringing minerals to the surface of the earth are taxed at the special machine rate of 1 1/2%. This provision, however, does not extend to electric cable, switch gear, and other equipment used to deliver electric current to trolley lines or to other mining machines or machinery. §§ 40-23-2(3), 40-23-2(1)
Author:
Ala. Admin. Code r. 810-6-2-.102
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.