Switchboards and other electrical equipment used in controlling the flow of electric power into manufacturing plants and mines are taxed at the general rate of 4%. (Adopted March 9, 1961, amended November 1, 1963, effective July 1, 1963) § 40-23-2(1)
Author:
Ala. Admin. Code r. 810-6-2-.96
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.