Switchboards and other electrical equipment used in controlling the flow of electric power into manufacturing plants and mines are taxed at the general rate of 4%. (Adopted March 9, 1961, amended November 1, 1963, effective July 1, 1963) §40-23-2(1)

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