Ala. Admin. Code r. 810-6-2-.12
Current through Register Vol. 42, No. 12, September 30, 2024
Petroleum coke and pitch used in the manufacture of aluminum from alumina are subject to tax at the special machine rate where such petroleum coke and pitch are made into linings for pots where alumina is reduced to aluminum or are made into anodes for such pots. § 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.12
Statutory Authority:Code of Ala. 1975, § 40-23-31.