Ala. Admin. Code r. 810-6-2-.75
Current through Register Vol. 43, No. 1, October 31, 2024
Mine rails used in the construction and maintenance of 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 rails used in the construction or maintenance of tracks used in transporting minerals after the mining operation has been completed. §§ 40-23-2(3), 40-23-2(1)
Author:
Ala. Admin. Code r. 810-6-2-.75
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.