Ala. Admin. Code r. 810-6-2-.94 - Storage Tanks
(1)
Storage tanks in or at manufacturing plants are subject to tax at the general
rate of 4%. Piping leading to and from the storage tanks is also taxed at the
4% rate.
(2) Tanks which are
connected into a processing system for the purpose of maintaining a suitable
flow of materials through the connecting processing equipment are entitled to
the special rate of 1 1/2%. (Adopted March 9, 1961, amended November 1, 1963,
effective July 1, 1963) §§
40-23-2(1),
40-23-2(3)
Author:
Notes
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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