Ala. Admin. Code r. 810-6-2-.18 – Electric Mine Locomotives | Midpage
Rule 810-6-2-.18
Ala. Admin. Code r. 810-6-2-.18
Electric Mine Locomotives
Alabama Department of Revenue
Locomotives receiving power from an electric trolley used to bring coal to the surface of a mine are taxed under the machine levy at 1 1/2%. §40-23-2(3)
Statutory Authority: Code of Ala. 1975, §§40-23-31, 40-23-83.