Statutes, codes, and regulations
Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES
Section 810-6-1-.03 - Air Bag Materials Used by Tire Manufacturers

Ala. Admin. Code r. 810-6-1-.03

Download
PDF
Current through Register Vol. 43, No. 02, November 27, 2024
Section 810-6-1-.03 - Air Bag Materials Used by Tire Manufacturers

Raw rubber and other materials withdrawn from stock by a tire manufacturer for use in manufacturing air bags or water bags to be used by the manufacturer are to be included in the gross proceeds of sales of the manufacturer.

Ala. Admin. Code r. 810-6-1-.03

Amended by Alabama Administrative Monthly Volume XXXVIII, Issue No. 02, November 29, 2019, eff. 1/13/2020.

Author: Michele Mayberry

Statutory Authority:Code of Ala. 1975, §§§ 40-2A-7(a)(5), 40-23-1(a)(6), 40-23-1(a)(10), 40-23-31, 40-23-83.