Manufacturers of metal products are taxed on the use of all chemicals and oils which they use as cleaning materials, except oils classified and taxed as lubricating oils. § 40-23-2(1)
Author:
Ala. Admin. Code r. 810-6-2-.51.07
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.