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Freight Line and Equipment Tax

Tax Types >
  • Freight Line and Equipment Tax

Resources

Authority

Section 40-21-52, Code of Alabama 1975, as limited by the Federal Railroad Revitalization and Regulatory Reform Act.

Reasonable value (allocated on a mileage basis) of private railroad cars operated, rented, or leased in this state for the transportation of freight.

2.5 % of 30% of the market value of the number of cars within the state during the preceding fiscal year.

General Fund.