Alabama Administrative Code
Title 660 - ALABAMA DEPARTMENT OF HUMAN RESOURCES
Chapter 660-2-15 - 2.2% ELECTRIC EXEMPTION PROGRAM
Section 660-2-15-.01 - Purpose
Universal Citation: AL Admin Code R 660-2-15-.01
Current through Register Vol. 42, No. 11, August 30, 2024
To provide an exemption from the 2.2% Gross Receipts License Tax for electricity sold to certain persons in Alabama beginning on or after October 1, 1981.
Author:
Statutory Authority: Code of Ala. 1975, § 40-21-53.
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