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32-8-2
Section 32-8-2 Definitions. For the purpose of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) CURRENT ADDRESS. A new address different from the
address shown on the application or on the certificate of title. The owner, within 30 days
after the address is changed from that shown on the application or on the certificate of title,
shall notify the department of the change of address in the manner prescribed by the department.
(2) DEALER. A person licensed as an automobile or motor vehicle dealer, or travel trailer
dealer and engaged regularly in the business of buying, selling, or exchanging motor vehicles,
trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor
vehicles, or travel trailers in this state, and having in this state an established place
of business. (3) DEPARTMENT. The Department of Revenue of this state. (4)...
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32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title,
for the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either
continuously or at regular periods at or from which a business or a part thereof is transacted.
(3) FARM TRACTOR. Every motor vehicle designed and used primarily as a farm implement for
drawing plows, mowing machines, and other implements designed and used for agricultural purposes
and only incidentally moved upon public highways. (4) FARMER. An individual, partnership,
cooperative corporation, or other entity actively engaged in agriculture or agricultural activities
as the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1).
(5) FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or
other amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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40-12-390
Section 40-12-390 Definitions. The following words and phrases, when used in this article,
shall have the following meanings: (1) COMMISSIONER. The state Commissioner of Revenue. (2)
DEPARTMENT. The Department of Revenue. (3) DISTRIBUTOR. Any person engaged in the business
of selling or distributing new motor vehicles to new motor vehicle dealers. (4) FACILITATOR.
Any person or his or her designee who facilitates an off-site sale licensed under Section
40-12-395. The term may include the owner of the property where the off-site sale is being
conducted. (5) MANUFACTURER. Any person engaged in the business of manufacturing or assembling
new and unused motor vehicles. (6) MASTER DEALER LICENSE. The license issued by the department
pursuant to this article. (7) MOTOR VEHICLE. Any motor vehicle as defined in Section
40-12-240, but the term shall not include any trailer not required to have a certificate of
title. (8) MOTOR VEHICLE REBUILDER. Any person engaged in the business of making or...
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40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating
a refinery or terminal in Alabama shall prepare and provide to the driver of every highway
vehicle receiving motor fuel at the facility a shipping document setting out on its face the
destination state as represented to the terminal operator by the shipper or the shipper's
agent. Failure to comply with this subsection may result in a department imposed penalty of
not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), to
be multiplied by the sum of the current violation plus prior violations of this subsection.
(b) Every person transporting motor fuel in Alabama in a highway vehicle other than in its
supply tank shall carry on board a shipping document issued by the facility where the motor
fuel was obtained. The shipping document shall set out on its face the state of destination
of the motor fuel transported in the highway vehicle. Violation of this subsection...
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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
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32-20-2
Section 32-20-2 Definitions. For purposes of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) DEALER. A person licensed by the Alabama Manufactured
Housing Commission as a manufactured home retailer and engaged regularly in the business of
buying, selling, or exchanging manufactured homes in this state, and having an established
place of business. (2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED
AGENT. Each judge of probate, commissioner of licenses, director of revenue, or other county
official in this state authorized and required by law to issue motor vehicle license tags,
unless otherwise provided by law, who may perform his or her duties under this chapter personally
or through his or her deputies, or such other persons located in this state, as the department
may designate. The term shall also mean those dealers as herein defined who...
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40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000,
ad valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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