Ala. Admin. Code r. 810-6-2-.38

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

Section 810-6-2-.38 - Lumber And Timbers Used In Mining

Sales of lumber and timbers to mine operators for use in the building and maintenance of structures and for use in supporting mine roofs are subject to sales tax at the general rate of 4%. (Adopted March 9, 1961, amended November 1, 1963) § 40-23-1(10)

Author:

Ala. Admin. Code r. 810-6-2-.38

Statutory Authority:Code of Ala. 1975, § 40-23-31.