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1999 SESSION

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SB 1312 Taxation of well drilling equipment.

Introduced by: H. Russell Potts, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Taxation of well drilling equipment. Equalizes the taxation of water well drilling machinery and mining machinery. Currently, water well drilling machinery is taxable as personal property generally, while the same type of machinery is taxable as intangible personal property or machinery and tools if used in mining.

SUMMARY AS INTRODUCED:

Taxation of well drilling equipment. Equalizes the taxation of well drilling machinery and mining machinery. Currently, well drilling machinery is taxable as personal property generally, while the same type of machinery is taxable as intangible personal property or machinery and tools if used in mining.