40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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32-6-49.11
Section 32-6-49.11 Disqualification from driving commercial motor vehicle. (a) Any person is
disqualified from driving a commercial motor vehicle for a period of not less than one year
if convicted of a first violation of one of the following: (1) Driving a motor vehicle under
the influence of alcohol, or a controlled substance or any other drug which renders a person
incapable of safely driving. (2) Driving a commercial motor vehicle while the alcohol concentration
of the person's blood, urine, or breath is 0.04 or more. (3) Knowingly and willfully leaving
the scene of an accident involving a motor vehicle driven by the person. (4) Using a motor
vehicle in the commission of any felony. (5) Refusal to submit to a test to determine the
driver's use of a controlled substance or alcohol concentration while driving a motor vehicle.
If any of the violations in subdivisions (1) to (5), inclusive, occurred while transporting
a hazardous material required to be placarded, the person is...
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40-12-391
Section 40-12-391 License - Generally. (a) No person shall be licensed as a motor vehicle dealer
under Section 40-12-51, 40-12-62, or 40-12-169, nor shall any person engage in business as,
serve in the capacity of, or act as a new motor vehicle dealer, used motor vehicle dealer,
motor vehicle rebuilder, or motor vehicle wholesaler in this state, without first obtaining
a master dealer license as provided in this article and, if a new motor vehicle dealer or
a used motor vehicle dealer, a state sales tax number. (b) No person shall engage in the business
of buying, selling, exchanging, advertising, or negotiating the sale of new motor vehicles
unless he or she holds a valid master dealer license as a new motor vehicle dealer in this
state for the make or makes of new motor vehicles being bought, sold, exchanged, advertised,
or negotiated or unless a bona fide employee or agent of the licensee. (c) No person, other
than a motor vehicle dealer licensed under this article or a recorded...
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32-9A-2
Section 32-9A-2 Compliance with Federal Motor Carrier Safety Regulations; in-service training
by law enforcement officers. (a)(1) Except as otherwise provided in subsection (b), no person
may operate a commercial motor vehicle in this state, or fail to maintain required records
or reports, in violation of the federal motor carrier safety regulations as prescribed by
the U.S. Department of Transportation, 49 C.F.R. Part 107, Parts 171-180, Parts 382-387, and
Parts 390-399 and as they may be amended in the future. Except as otherwise provided herein,
this chapter shall not be construed to repeal or supersede other laws relating to the operation
of motor vehicles. (2)a. No person may operate a commercial motor vehicle in this state in
violation of 49 C.F.R. §393.120, as amended, relating to load securement for certain metal
coils. b. No one owning, leasing, or allowing a commercial vehicle to be operated in this
state shall knowingly or negligently be in violation of 49 C.F.R. §393.120,...
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32-15-6
Section 32-15-6 Failure to redeliver hired vehicle; service of written demand. Any person who,
after hiring, leasing or renting a motor vehicle under an agreement in writing, which provides
for return of said vehicle to a particular place, or at a particular time, shall abandon such
vehicle, or secrete, convert, sell or attempt to sell the same or any part thereof, or who
shall fail to return the vehicle to said place within the time specified, and is thereafter
personally served with a written demand, or upon whom written demand is thereafter made by
registered mail, to return said vehicle to the place specified in the written agreement within
48 hours from the time of the personal service or service by registered mail of such demand,
and who fails, except for causes beyond his control to return said vehicle to the lessor within
said period, is guilty of a Class C felony and shall be punished by imprisonment for not more
than 10 years or less than one year and one day in a state...
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32-5A-134
Section 32-5A-134 Signals by hand and arm or signal lamps. (a) Any stop or turn signal when
required herein shall be given either by means of the hand and arm or by signal lamps, except
as otherwise provided in subsection (b). (b) Any motor vehicle in use on a highway shall be
equipped with, and the required signal shall be given by, signal lamps when the distance from
the center of the top of the steering post to the left outside limit of the body, cab, or
load of such motor vehicle exceeds 24 inches, or when the distance from the center of the
top of the steering post to the rear limit of the body or load thereof exceeds 14 feet. The
latter measurement shall apply to any single vehicle, also to any combination of vehicles.
(Acts 1980, No. 80-434, p. 604, §6-105.)...
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32-10-7
Section 32-10-7 Written reports of accidents; release of information. (a) Every law enforcement
officer who in the regular course of duty investigates a motor vehicle accident, either at
the time of and at the scene of the accident or thereafter by interviewing participants or
witnesses, shall, within 24 hours after completing such investigation, forward the necessary
completed written report or copy thereof of such accident to the director on the uniform accident
report form supplied by the director. Local police departments, and their contracted agents,
may retain copies of the written reports. (b) Accident reports prepared pursuant to this section
shall be made available pursuant to Section 32-2-8, to a news-gathering organization solely
for the purpose of publishing or broadcasting the news. The news-gathering organization shall
not use or distribute the report, or knowingly allow its use or distribution, for a commercial
purpose other than the news-gathering organization's...
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32-6-7.1
Section 32-6-7.1 Persons with physical disabilities or impairments. (a) Any person with physical
disabilities, a record of an impairment, or regarded as having an impairment shall be subject
to the same laws, rules, and regulations set forth by the Department of Public Safety relating
to the licensure of an individual to operate a motor vehicle. (b) Notwithstanding any law,
rule, or regulation, the state Department of Public Safety shall not refuse to issue any permit
or license for the operation of a motor vehicle, or the renewal of either, on the grounds
of physical appearance, speculations, or generalizations that the individual's physical impairment
would impede that person's ability to operate a motor vehicle in a safe manner without probable
cause to believe the person's ability to operate a motor vehicle in a safe manner is in fact
impaired. (c) If the department refuses to issue a permit or license or arbitrarily questions
the person's abilities based on physical appearance or...
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13A-11-270
Section 13A-11-270 Airbag fraud. (a) For the purposes of this section, the following terms
shall have the following meanings: (1) AIRBAG. A motor vehicle inflatable occupant restraint
system or any component thereof that satisfies both of the following: a. Operates in the event
of a crash. b. Was designed in accordance with all applicable federal safety standards for
the specific make, model, and year of the motor vehicle in which it is or will be installed.
(2) COUNTERFEIT AIRBAG. A replacement motor vehicle inflatable occupant restraint system or
any component thereof displaying a mark identical or similar to the genuine mark of a motor
vehicle manufacturer without authorization from the manufacturer. (3) NONFUNCTIONAL AIRBAG.
A replacement motor vehicle inflatable occupant restraint system or any component thereof
that satisfies any of the following: a. Was previously deployed or damaged. b. Has a fault
that is detected by the vehicle diagnostic system after the installation...
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