Ala. Admin. Code r. 810-6-2-.94

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

Section 810-6-2-.94 - Storage Tanks

(1) Storage tanks in or at manufacturing plants are subject to tax at the general rate of 4%. Piping leading to and from the storage tanks is also taxed at the 4% rate.

(2) Tanks which are connected into a processing system for the purpose of maintaining a suitable flow of materials through the connecting processing equipment are entitled to the special rate of 1 1/2%. (Adopted March 9, 1961, amended November 1, 1963, effective July 1, 1963) §§ 40-23-2(1), 40-23-2(3)

Author:

Ala. Admin. Code r. 810-6-2-.94

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