40-12-260
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty. (a)
Effective January 1, 1998, license plates, except for license plates issued under the provisions
of Section 40-12-290, et seq., or any subsequent enactment which authorizes special license
plates based on vehicle age, shall not be transferable between motor vehicle owners and the
following registration procedures shall apply: (1) When a current and valid Alabama motor
vehicle license plate has been obtained for the current tax year for use on a motor vehicle
and the vehicle has been sold or otherwise transferred to a new owner, the license plate shall
be removed from the vehicle and retained by the original plate owner. (2) In the event an
owner purchases, trades, exchanges, or otherwise acquires another vehicle of the same license
registration classification, the licensing official shall authorize the transfer of the current
and valid Alabama license plate previously obtained by the owner to...
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40-17-383
Section 40-17-383 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) To ensure that local
taxing jurisdictions have meaningful input into the development and operation of the system,
a Local Motor Fuel Tax Advisory Committee is established to review the design and operation
of the system and to make recommendations regarding system requirements and functionality
to the Commissioner of Revenue. (2) The committee shall consist of the following persons:
a. Three representatives of county government, appointed by the Association of County Commissions
of Alabama. b. Three representatives of municipal government, appointed by the Alabama League
of Municipalities. c. Three representatives of the retail community, appointed by the Petroleum
and Convenience Marketers of Alabama. d. The Commissioner of Revenue or his or her designee.
e. One representative of a county and one representative of a...
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19-3D-19
Section 19-3D-19 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. TAX-RELATED LIMITATIONS.
(a) In this section the following terms have the following meanings: (1) GRANTOR TRUST. A
trust as to which a settlor of a first trust is considered the owner under 26 U.S.C. Sections
671 through 677, as amended, or 26 U.S.C. Section 679, as amended. (2) INTERNAL REVENUE CODE.
The United States Internal Revenue Code of 1986, as amended. (3) NONGRANTOR TRUST. A trust
that is not a grantor trust. (4) QUALIFIED BENEFITS PROPERTY. Property subject to the minimum
distribution requirements of 26 U.S.C. Section 401(a)(9), as amended, and any applicable regulations,
or to any similar requirements that refer to 26 U.S.C. Section 401(a)(9) or the regulations.
(b) An exercise of the decanting power is subject to the following limitations: (1) If a first
trust contains property that qualified, or would have...
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19-3D-22
Section 19-3D-22 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. SAVING PROVISION. (a)
If exercise of the decanting power would be effective under this chapter except that the second-trust
instrument in part does not comply with this chapter, the exercise of the power is effective
and the following rules apply with respect to the principal of the second trust attributable
to the exercise of the power: (1) A provision in the second-trust instrument which is not
permitted under this chapter is void to the extent necessary to comply with this chapter.
(2) A provision required by this chapter to be in the second-trust instrument which is not
contained in the instrument is deemed to be included in the instrument to the extent necessary
to comply with this chapter. (b) If a trustee or other fiduciary of a second trust determines
that subsection (a) applies to a prior exercise of the...
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40-14-43
Section 40-14-43 Remittance of tax. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As
to effective date see the Code Commissioner's Notes in the code supplement.. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §350; Acts 1955, 2nd Ex. Sess., No. 74, p.
191, §3; Acts 1971, 1st Ex. Sess., No. 103, p. 184, §3;
Acts 1973, No. 820, p. 1286; Acts 1983, No. 83-745, p. 1233, §1.)...
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40-14-47
Section 40-14-47 Calendar year tax. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As
to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §354; Acts 1961, Ex. Sess., No. 51, p. 1908;
Acts 1990, No. 90-242, p. 299, §3; Acts 1992, No. 92-186, p. 349, §36.)...

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40-14-49
Section 40-14-49 Dissolution of corporations. Repealed by Act 99-665, 2nd Sp. Sess., §
9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §356.)...
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40-14-56
Section 40-14-56 Receivership or trusteeship. Repealed by Act 99-665, 2nd Sp. Sess., §
9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §363; Acts 1990, No. 90-242, p. 299, §6.)...

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40-14-70
Section 40-14-70 Assessment and collection. Repealed by Act 99-665, 2nd Sp. Sess., §
9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §25; Acts 1965, No. 391, p. 566; Acts
1965, 2nd Ex. Sess., No. 27, p. 42; Acts 1969, No. 1140, p. 2131; Acts 1973, No. 1172, p.
1978; Acts 1979, No. 79-666, p. 1170; Acts 1981, 1st Ex. Sess., No. 81-975, p. 154; Acts 1985,
No. 85-413; Acts 1992, No. 92-186, p. 349, §40; Acts 1996, No. 96-551, p.
808, §1; Acts 1996, 2nd Ex. Sess., No. 96-861, p. 1671, §1.)...

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40-24-1
Section 40-24-1 Definitions. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective
date, see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §365.)...
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