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)

Statutory Authority: Code of Ala. 1975, §§40-23-31, 40-23-83.