Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES
Section 810-6-2-.12 - Coke, Petroleum
Universal Citation: AL Admin Code R 810-6-2-.12
Current through Register Vol. 43, No. 02, November 27, 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:
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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