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-.75 - Rails Used In Mining
Universal Citation: AL Admin Code R 810-6-2-.75
Current through Register Vol. 43, No. 02, November 27, 2024
Mine rails used in the construction and maintenance of tracks used in removing minerals from the earth are taxed at the special machine rate of 1 1/2%.
This provision does not, however, extend to rails used in the construction or maintenance of tracks used in transporting minerals after the mining operation has been completed. §§ 40-23-2(3), 40-23-2(1)
Author:
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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