Ala. Admin. Code r. 810-6-2-.42

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

Section 810-6-2-.42 - Machines Or Machinery Not Used In Manufacturing

Materials or equipment which might constitute a machine or machinery when not used for mining, quarrying, manufacturing, compounding or processing are taxed 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-.42

Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.