Ala. Admin. Code r. 810-6-1-.35

Current through Register Vol. 42, No. 10, July 31, 2024

Section 810-6-1-.35 - Chemicals Used In Treating Crude Oil

Subject to the criteria outlined in Sales and Use Tax Rule 810-6-1-.80 entitled Ingredient or Component of Product Manufactured or Compounded for Sale, chemicals used in treating crude oil which become an integral part thereof and are sold therewith, are purchased at wholesale, tax free, for such purposes.

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-1-.35

Readopted through APA effective October 1, 1982. Amended: Filed November 5, 1997; effective December 10, 1997.

Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83, 40-23-1(a)(9) b, 40-23-60 -(4)(b).