HB94

ENROLLED, An Act,

Relating to motor vehicle license plates for disabled veterans; to amend Sections 32-6-130; 40-12-244, as amended by Act 2015-506 of the 2015 First Special Session; and 40-12-254 of the Code of Alabama 1975, to authorize a disabled veteran to claim a license tax and registration fee exemption or reduction for any license plate category in which the disabled veteran is otherwise qualified to obtain a license plate.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 32-6-130; 40-12-244, as amended by Act 2015-506 of the 2015 First Special Session; and 40-12-254 of the Code of Alabama 1975, are amended to read as follows:

§32-6-130.

"(a) Any veteran, as defined in Section 31-5-1, who is a resident of this state and who is suffering a physical disability which requires that any motor vehicle he or she operates be equipped with special mechanical control devices or whose physical disability exceeds 50 percent, upon application accompanied by proof of eligibility to the judge of probate of the county for the special license plates provided herein, as may be prescribed by the State Department of Revenue, and upon payment of five dollars ($5), unless exempted from the payment of such fee by law, shall be issued license plates, by the judge of probate as provided by law, for private or pleasure motor vehicles, upon which, in lieu of the number now prescribed by law shall be inscribed in legible letters the words, "Disabled Veteran," and shall designate the branch of service and an identifying number as prescribed by the State Department of Revenue. The plates shall not be transferable. The fee established by this section shall be in lieu of the regular license fee now required for motor vehicles and shall be used to defray the cost of issuing the distinctive license plates.

"(b) In lieu of applying the registration fee of five dollars ($5) to the disabled veteran license plate category provided for in subsection (a), the registration fee may be applied to any license plate category in which the disabled veteran qualifies to obtain a license plate. Any additional fee required for a plate from a distinctive or personalized license plate category shall still be required in order to obtain the plate.

§40-12-244.

"There shall be exempt from the operation of the privilege or license tax and registration fee now or hereinafter to be levied on automobiles and motor vehicles by the State of Alabama one passenger vehicle owned by any of the following:

"(1)a. An active member of the Alabama National Guard or the Alabama State Guard, when organized in lieu of the National Guard or for any service-connected disabled veteran. The exemption for any service-connected disabled veteran extends only to the service-connected disabled veterans' license plate. The exemption for active members of the Alabama National Guard or Alabama State Guard, when organized in lieu of the National Guard, shall be claimed upon presentation of proper identification on forms prescribed by the Adjutant General. Active members of the National Guard may obtain additional license plates for other passenger vehicles which they own by paying the regular privilege or license tax provided by law.

"b. A retired member of the Alabama National Guard with 20 years or more service. The exemption shall be claimed upon presentation of proper identification on forms prescribed by the Adjutant General. Retired members of the Alabama National Guard may obtain additional license plates for passenger vehicles which they own upon presentation and proper identification on forms prescribed by the Adjutant General and by paying the regular privilege or license tax and registration fee as provided by law.

"c. In lieu of applying the registration fee exemption to the disabled veteran license plate category provided in this subdivision, the exemption may be applied to any license plate category in which the disabled veteran qualifies to obtain a license plate. Any additional fee required for a plate from a distinctive or personalized license plate category shall still be required in order to obtain the plate.

"(2)a. An officer, warrant officer, or enlisted person serving as an active member of any United States armed forces reserve organization or any service-connected disabled veterans who were residents of Alabama at the time of entering the service and who are still residents of Alabama at the time the exemption is claimed. The exemption shall be claimed by presentation of proper identification and proof of residence requirements on forms prescribed by the state Department of Revenue.

"b. In lieu of applying the registration fee exemption to the disabled veteran license plate category provided for in this subdivision, the exemption may be applied to any license plate category in which the disabled veteran qualifies to obtain a license plate. Any additional fee imposed for a plate from a distinctive or personalized license plate category shall still be required in order to obtain the plate.

"(3) A member of a volunteer rescue squad.

"(4) The Civil Air Patrol; including those vehicles owned by the national headquarters and those owned by the Alabama wing of the Civil Air Patrol.

"(5) A volunteer firefighter who is a resident of Alabama and who is entitled to the distinctive firefighter plate issued pursuant to Section 32-6-272. The exemption for one vehicle extends only to the firefighter distinctive license plate.

"(6) A recipient of the "Alabama Gold Star Family" distinctive plate, with respect to the registration fee, ad valorem tax, and any additional fees.

§40-12-254.

"(a) Any disabled veteran of World War II or of any other hostilities in which the United States was, is, or shall be engaged against any foreign state, whether as a result of a declared war or not, who owns an automobile which has been, is or shall hereafter be all or partly paid for with funds furnished for such purpose by the Administrator of Veterans' Affairs under authority of any act of the Congress of the United States, is exempt from all license fees and ad valorem taxes required by or prescribed in this article; provided, that the veteran keeps such motor vehicle only for private use. Application for an exemption may be made to the probate judge of the county in which such veteran resides. The state Department of Revenue shall prescribe and furnish application forms to be used and may require the applicant to supply such information as may be necessary to enable the probate judge to determine the veteran's eligibility for the exemption. The application shall be sworn to or affirmed by the veteran and shall be accompanied by the document or instrument, or a certified copy thereof, which evidences the veteran's ownership of the vehicle. Upon determination of eligibility and grant of the exemption, the probate judge shall issue a license tag plate or stamp, to be provided by the state Department of Revenue, permitting the operation of the motor vehicle.

"(b) In lieu of applying the registration fee exemption to the disabled veteran license plate category provided for in this section, the exemption may be applied to any license plate category in which the disabled veteran qualifies to obtain a license plate. Any additional fee imposed for a plate from a distinctive or personalized license plate category shall still be required in order to obtain the plate."

Section 2. This act shall become effective January 1, 2017, following its passage and approval by the Governor, or its otherwise becoming law.

Motor Vehicles

Revenue Department

Veterans

Licenses and Licensing

Judge, Probate

Code Amended