Code of Alabama

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32-9-27
Section 32-9-27 Exemptions - Two to eight wheel, one to four-axle trailer - Size and equipment
of such trailers. All such trailers as described in Section 32-9-26 shall be equipped with
red reflectors to adequately illuminate the rear of such trailer by placing at least two on
the rear and one at each side. No such trailer shall be in excess of 10 feet in width, except
that such trailer shall not exceed 102 inches in width when operated or moved on the Interstate
Highway System, and no such trailer, drawbar, or other connection, including the vehicle towing
such trailer, shall be in excess of overall length of 76 feet. Overhang of round bales of
hay on such trailer shall not exceed one foot per side except that the width of the trailer
including overhang shall not exceed 102 inches when operated or moved on the Interstate Highway
System. At no time shall there be more than one loaded trailer towed by any vehicle; provided,
that two empty farm wagons or trailers with two or more wheels...
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32-9-20
Section 32-9-20 Schedule of restrictions. (a) It shall be unlawful for any person to drive
or move on any highway in this state any vehicle or vehicles of a size or weight except in
accordance with the following: (1) WIDTH. Vehicles and combinations of vehicles, operating
on highways with traffic lanes 12 feet or more in width, shall not exceed a total outside
width, including any load thereon, of 102 inches, exclusive of mirrors or other safety devices
approved by the Department of Transportation. The Director of Transportation may, in his or
her discretion, designate other public highways for use by vehicles and loads with total outside
widths not exceeding 102 inches, otherwise; vehicles and combinations of vehicles, operating
on highways with traffic lanes less than 12 feet in width, shall not exceed a total outside
width, including any load thereon, of 96 inches, exclusive of mirrors or other safety devices
approved by the Department of Transportation. No passenger vehicle shall...
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32-9-29
by the director may withhold such permit or, if such permit is issued, may establish seasonal
or other time limitations within which the vehicles described may be operated on the public
road indicated, or may otherwise limit or prescribe conditions of operation of such vehicle,
when necessary to assure against undue damage to the road foundation, surfaces, or bridge
structures, and require such undertaking or other security as may be deemed necessary to compensate
the state for any injury to any roadway or bridge structure. (6) For just cause, including,
but not limited to, repeated and consistent past violations, the director or an official of
the department designated by the director may refuse to issue, or may cancel, suspend, or
revoke, the permit of an applicant or permittee. (b) Duration and limits of permits; bond
or insurance requirements. (1)a. ANNUAL. The director or the official of the department designated
by the director, pursuant to this section, may issue an...
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32-5-240
Section 32-5-240 Required lighting equipment and illuminating devices of vehicles. (a) When
lighted headlamps required. (1) Every vehicle upon a highway within this state, except a parked
vehicle, which shall be subject to Section 32-5-244, shall display lighted lamps and illuminating
devices required by this section for different classes of vehicles at the following times:
a. From a half hour after sunset to a half hour before sunrise. b. At any time when the windshield
wipers of the vehicle are in use because of rain, sleet, or snow, except when the use is intermittent
because of misting rain, sleet, or snow. c. At any time when there is not sufficient light
to render clearly discernible persons and vehicles on the highway at a distance of 500 feet.
(2) Notwithstanding subdivision (1), whenever motor vehicles or other vehicles are operated
in combination during a time that lamps and illuminating devices are required to be lighted,
any lamp, other than a tail lamp, that, by reason of...
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32-1-1.1
any motor vehicle, trailer, or semitrailer, singly or in combination, new or used, constitutes
the commodity being transported, when one set or more of wheels of any such vehicle are on
the roadway during the course of transportation, whether or not any such vehicle furnishes
the motive power. (14) DRIVER. Every person who drives or is in actual physical control of
a vehicle. (15) DRIVER'S LICENSE. Any license to operate a motor vehicle issued under the
laws of this state. (16) ELECTRIC PERSONAL ASSISTIVE MOBILITY DEVICE. A self-balancing,
two non-tandem wheeled device designed to transport only one person with an electric propulsion
system with an average power of 750 watts (1 h.p.), that has a maximum speed on a paved level
surface, when powered solely by such a propulsion system while ridden by an operator who weighs
not more than 170 pounds, of less than 20 m.p.h. The term shall not include a motorized bicycle,
motorized scooter, or motorized skateboard. (17) ESSENTIAL PARTS....
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32-5-242
Section 32-5-242 Requirements as to head lamps and auxiliary driving lamps. (a) Visibility
distance and mounted height of lamps. (1) Whenever requirement is hereinafter declared as
to the distance from which certain lamps and devices shall render objects visible or within
which such lamps or devices shall be visible, the provisions shall apply during the times
stated in Section 32-5-240 in respect to a vehicle without load when upon a straight, level,
unlighted highway under normal atmospheric conditions unless a different time or condition
is expressly stated. (2) Whenever requirement is hereinafter declared as to the mounted height
of lamps or devices it shall mean from the center of such lamp or device to the level ground
upon which the vehicle stands when such vehicle is without a load. (b) Multiple-beam road-lighting
equipment. Except as hereinafter provided, the head lamps or the auxiliary driving lamp or
the auxiliary passing lamp or combination thereof on motor vehicles other...
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40-23-37
Section 40-23-37 Agricultural machinery and equipment - Tax imposed; rate. There is hereby
levied, in lieu of the state sales tax levied by Section 40-23-2, a privilege or license tax
against the person on account of the business activities engaged in 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: Upon every person, firm or corporation engaged or continuing within this
state in the business of selling at retail any machine, machinery or equipment which is used
in planting, cultivating and harvesting farm products, or used in connection with the production
of agricultural produce or products, livestock or poultry on farms, and the parts of such
machines, machinery or equipment, attachments and replacements therefor which are made or
manufactured for use on or in the operation of such machine, machinery or equipment, and which
are necessary to and customarily used in the operation of such machine,...
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32-9-21
Section 32-9-21 Maximum permissible length and width of motor bus. (a) The term motor bus,
wherever used in this section, means any motor-propelled vehicle used on the highways of this
state for the transportation of passengers for hire. (b) Except as provided in subsection
(d), it shall be lawful to drive or operate upon any highway in this state any motor bus which
does not exceed 45 feet in length, and eight and one-half feet in width, exclusive of detachable
wind deflection devices which have been approved by the State Department of Transportation
and safety equipment. (c) The term articulated motor bus, wherever used in this section, means
any motor bus, divided into joined sections, that actuates in a manner ensuring a turning
radius which is less than a motor bus of the same length without such joined actuation. (d)
It shall be lawful to drive or operate on any highway in this state an articulated motor bus
which does not exceed 60 feet in length, and eight and one-half feet in...
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45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other consumption
of property in the county are imposed as hereinafter provided in this section. (1) An excise
tax is levied and imposed on the storage, use, or other consumption in the county of tangible
personal property purchased at retail, on or after June 1, 1975, for storage, use,
or other consumption in the county on or after June 1, 1975, at the rate of one percent of
the sale price of such property (regardless of whether the retailer is or is not engaged in
business in the county or in the state), except as provided in subdivisions (2), (3), and
(4). (2) An excise tax is levied and imposed on the storage, use, or other consumption in
the county of any machines or machinery used in the mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, (including parts of such machines
or machinery and attachments and replacements therefor, which are made or manufactured for...

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45-27-245.02
Section 45-27-245.02 Excise tax on storage, use, consumption of tangible personal property.
(a) An excise tax is hereby imposed on the storage, use, or other consumption in Escambia
County of tangible personal property (not including materials and supplies bought for
use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more the 50 tons burden) purchased at retail for storage, use,
or other consumption in Escambia County, except as provided in subsections (b), (c), and (d),
at the rate of one percent of the sales price of such property. (b) An excise tax is hereby
imposed on the storage, use, or other consumption in Escambia County of any machines used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property purchased at retail at the rate of one-half percent of the sales price of any such
machine; provided, that the term machine as herein used, shall include machinery which...

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