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40-12-248
Section 40-12-248 License taxes and registration fees - Trucks or truck tractors - Generally.
(a) For each truck or truck tractor using the public highways of this state, annual license
taxes and registration fees based on the gross vehicle weight in pounds are imposed and shall
be charged. For the purposes of this section, the term "gross vehicle weight"
shall mean the empty weight of the truck or truck tractor plus the heaviest load to be carried
and, in the case of combinations, shall be deemed to include also the empty weight of the
heaviest trailer with which the power unit shall be placed in combination, plus the heaviest
load to be carried. No tolerance or margin of error shall be allowable under this section,
except as provided in subsection (b). (b) For each truck or truck tractor using the public
highways of this state, the annual license taxes and registration fees herein imposed (i)
shall consist of the base amount applicable to the truck or truck tractor under the schedule...
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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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40-12-249
Section 40-12-249 License taxes and registration fees - Trucks or truck tractors - Change
in gross vehicle weight allowance or in use of vehicle. (a) If, after having obtained a license
under Section 40-12-248 for any truck or truck tractor, the owner thereof voluntarily
applies for a license of greater cost than that previously obtained, the cost of the new license
shall be computed on the quarterly declining basis as of the date such license was lawfully
due, and credit for the old license shall be allowed on the basis of the value of the surrendered
license for the corresponding quarter, it being the intent and purpose of this section
that the remaining value of the surrendered license be allowed as a credit on the purchase
of the higher license and that the cost for increased weight allowance or for use as a for-hire
or leased vehicle date from the time of the first use of the vehicle at the greater weight
or from the commencement of the lease or the for-hire operation. (b) If, by...
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40-12-252
Section 40-12-252 Basis of tax for trailers; permanent license plate. (a) The following
annual license taxes and registration fees are hereby imposed and shall be charged for each
trailer, other than manufactured homes, operated on the public highways of this state: (1)
For each privately owned utility trailer or travel trailer, which is not operated for hire,
lease, or rental, twelve dollars ($12). (2) For each utility trailer, rented or leased for
compensation of any kind or nature, fifteen dollars ($15). (3) For each truck or tractor trailer
or semitrailer, twenty dollars ($20); and provided, that any trailer or semitrailer used by
a farmer exclusively for transporting farm products to and from market or for transporting
the personal property of a farmer for his or her own use on the farm shall not be subject
to the license taxes and registration fees provided for in this section. Trailers of
any kind or description for hauling passengers for hire are prohibited by law and shall not...
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40-12-258
Section 40-12-258 Reregistration of certain stored motor vehicles; placement of license
tags. (a) Except for vehicles provided for in subsections (b) and (c), an individual reregistering
a motor vehicle that has been stored in this state and not used or operated on the public
highways of this state shall pay the annual license taxes and registration fees on the vehicle.
The license taxes and registration fees associated with the reregistering of motor vehicles
shall not be prorated. (b) The owners of motor vehicles commonly known as self-propelled campers
or house cars, when stored in this state and not used or operated on the public highways of
this state, upon reregistering, shall pay license taxes and registration fees on a monthly
prorated basis. (c) The owners of farm trucks and farm truck tractors and vintage vehicles,
without regard to subdivision (2) of subsection (c) of Section 40-12-290, when stored
in this state and not used or operated on the public highways of this state,...
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23-7-6
Section 23-7-6 Funding; pledge of revenues. (a) The following sources may be used to
capitalize the bank and for the bank to carry out its purposes: (1) An annual contribution,
as determined by the Director of the Department of Transportation and approved by the Governor,
of an amount not to exceed revenues produced by one cent ($.01) a gallon of the tax on gasoline
imposed pursuant to subdivision (1) of subsection (a) of Section 40-17-325. Any funds
contributed pursuant to this subdivision shall be derived from the gasoline tax proceeds collected
during the fiscal year remaining in the Public Road and Bridge Fund after distributions of
the tax to the cities and counties. (2) An annual contribution, as determined by the Director
of the Department of Transportation and approved by the Governor, of an amount of the revenues
collected during the fiscal year pursuant to Section 40-12-248, not to exceed the balance
remaining in the Public Road and Bridge Fund pursuant to Section...
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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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40-23-39
Section 40-23-39 Refund of sales taxes paid on certain property purchased in state for
export to foreign country; certain passenger vehicles and trucks exempt from sales and use
taxes. (a) Notwithstanding any other provision of law, the purchaser of tangible property
purchased in the state, with the intent that the property is to be retained in the state only
temporarily and is solely for export to a foreign country, shall be entitled to a refund from
the Department of Revenue against the total amount of all sales taxes paid if the purchaser's
records reflect that it was the intent of the purchaser to use the property in a foreign country
at the time of purchase and that, in fact, the property was exported from Alabama, and that
when ocean transportation is required and scheduled service to the desired port overseas is
available through the Port of Mobile, the Port of Mobile is used for shipment. This subsection
shall apply to purchases made and stockpiled after July 1, 1996. (b)...
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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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40-12-264
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer
plates. (a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle
may be granted a grace period of 20 calendar days from date of acquisition to procure a license
tag or plate. (b) Notwithstanding Section 32-6-65, a new or used motor vehicle dealer
who has a current regulatory license required under this article and a dealer license as required
by Section 40-12-51 or Section 40-12-169 may purchase dealer license plates
from the department upon presentation of the current licenses and payment of the fee for a
private passenger automobile as provided in subdivision (1) of subsection (a) of Section
40-12-242 and subsection (a) of Section 40-12-273 per dealer plate. An additional two
dollar ($2) issuance fee shall also be collected by the department. A new or used motor vehicle
dealer that has a current regulatory license required under this article and a dealer license
as...
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