• § 48-5-500 - Definitions
  As used in this part, the term: (1) "Construction purposes" does not include mining activities or the transportation of materials used in or produced...
• § 48-5-501 - Equipment Subject to Ad Valorem Taxation
  Except as exempted by law, heavy-duty equipment used for construction purposes which is owned by a nonresident and operated in this state after January...

Last modified: October 14, 2016