Ala. Admin. Code r. 810-6-2-.99
Current through Register Vol. 43, No. 1, October 31, 2024
Tool steel is taxed at the special machine rate of 1 1/2% when used as a part or an attachment for a machine used in mining or quarrying even though it may require some fabrication by the mine or quarry operator to adapt it for use on his equipment. § 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.99
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.