Ala. Admin. Code r. 810-6-2-.97

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

Section 810-6-2-.97 - Tanks Used In Manufacturing

Tanks which are part of a chain of processing operations are taxed at the special machine rate of 1 1/2% when such tanks are purchased prefabricated and require no more than installation at the site. § 40-23-2(3)

Author:

Ala. Admin. Code r. 810-6-2-.97

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