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40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger
carrier vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
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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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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection,
sales of motor fuel to the following are exempt from the tax levied by subsection (a) of Section
40-17-325 and shall not be paid at the rack: (1) All motor fuel exported from this state for
which proof of export is available in the form of a terminal issued destination state shipping
document that is a. exported by a supplier who is licensed in the destination state or b.
is sold by a supplier to a licensed exporter for immediate export to a state for which the
applicable destination state motor fuel excise tax has been collected by the supplier who
is licensed to remit the tax to the destination state. If the motor fuel is exempt from the
excise tax due to the product being exported from this state, then the motor fuel exported
from this state shall also be exempt from the inspection fee imposed under Section
8-17-87. This exemption shall not apply to any motor fuel which is transported and delivered...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
37-3-20
Section 37-3-20 Tariffs of common carriers. (a) Every common carrier by motor vehicle
shall file with the commission and keep open to the public inspection tariffs showing all
the rates, fares and charges for transportation and all services in connection therewith of
passengers or property in intrastate commerce in the State of Alabama between points on its
own route and between points on its own route and points on the route of any other such carrier,
or on the route of any common carrier by railroad or express, or water, when a through route
and route and joint rate shall have been established. Such rates, fares and charges shall
be stated in terms of lawful money of the United States. The tariffs required by this section
shall be published, filed and posted in such form and manner and shall contain such information
as the commission by reasonable regulation shall prescribe; and the commission is authorized
to reject any tariff filed with it which is not in consonance with this...
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40-12-246
Section 40-12-246 License taxes and registration fees - Motor buses or motor vehicles
transporting passengers for hire. (a) The following annual license taxes and registration
fees are hereby imposed and shall be charged on each automobile, motor bus or other motor
vehicle, other than motor vehicles subject to the license provided for in subsection (c) of
this section, used on public highways in this state for transporting passengers paying
fare or for hire: With a seating capacity of five persons or less, $47.50; With a seating
capacity of more than five persons and not exceeding 10 persons, $60; With a seating capacity
of more than 10 persons and not exceeding 15 persons, $85; With a seating capacity of more
than 15 persons and not exceeding 20 persons, $110; With a seating capacity of more than 20
persons and not exceeding 40 persons, $160; With a seating capacity exceeding 40 persons,
$210; provided, that the Commissioner of Revenue of Alabama is hereby authorized and directed
to...
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37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city
or town in this state shall have the right by proper ordinance to tax and collect reasonable
privilege license fees or taxes from any motor bus terminal or any person operating any terminal
or station facilities for transportation of passengers, property or express transported by
motor carrier and any motor carrier as defined by this chapter where such motor carrier does
business in said city or town by receiving passengers or freight for transportation for hire
between said city or town and another point in Alabama; provided, that said privilege license
or tax shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000
inhabitants, that said privilege license or tax shall not exceed the sum of $100.00 in incorporated
cities or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license
or tax shall not exceed the sum of $200.00 in incorporated cities or...
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32-5A-191
Section 32-5A-191 (Effective until July 1, 2023) Driving while under influence of alcohol,
controlled substances, etc. (a) A person shall not drive or be in actual physical control
of any vehicle while: (1) There is 0.08 percent or more by weight of alcohol in his or her
blood; (2) Under the influence of alcohol; (3) Under the influence of a controlled substance
to a degree which renders him or her incapable of safely driving; (4) Under the combined influence
of alcohol and a controlled substance to a degree which renders him or her incapable of safely
driving; or (5) Under the influence of any substance which impairs the mental or physical
faculties of such person to a degree which renders him or her incapable of safely driving.
(b) A person who is under the age of 21 years shall not drive or be in actual physical control
of any vehicle if there is 0.02 percent or more by weight of alcohol in his or her blood.
The Alabama State Law Enforcement Agency shall suspend or revoke the...
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37-3-4
Section 37-3-4 Exemptions. (a) This chapter shall not be construed to apply to: (1)a.
School buses or other motor vehicles which are owned by county boards of education or under
contract with county boards of education, regardless of whether or not the school buses and
other motor vehicles are being used exclusively for the transportation of school children
and school teachers to and from school and provided the school buses and other motor vehicles
do not take on passengers for fare on a certificated route. b. Motor vehicles for hire while
operating wholly within the limits of a city or incorporated town or within the police jurisdiction
thereof, or between two or more incorporated towns or cities whose city limits join or are
contiguous or whose police jurisdictions join or are contiguous. c. Motor vehicles while used
in the transportation of property when the owner of the vehicle is legally and regularly engaged
in the business of selling such property and is the owner and has the...
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40-12-290
Section 40-12-290 Registration of vintage vehicle. (a) Subject to the requirements of
subsections (b), (c), (d) and (e), the owner of a motor vehicle which is herein defined as
a "vintage vehicle", upon application to the judge of probate or commissioner of
licenses on special application forms prescribed by the Commissioner of Revenue and the payment
of a registration fee of ten dollars ($10), may register the vehicle as a "vintage vehicle"
and procure therefor permanent license plates to be issued and displayed on the vehicle. (b)
Beginning October 1, 1996, the owner of a "vintage vehicle" which is owned and operated
primarily as a collector's item may, upon satisfying the requirements of this subsection,
register the vehicle as a "vintage vehicle." The owner shall apply to the judge
of probate or county official authorized and required by law to issue license plates. The
owner shall pay a registration fee of ten dollars ($10). Upon satisfying these requirements,
permanent "vintage...
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