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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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40-12-248
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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40-12-264
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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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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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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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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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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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide
funds for financing the cost of public buildings, the Limestone County Commission is hereby
authorized by resolution to levy and provide for the assessment and collection of sales and
use taxes, which shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in such county. The sales or use tax levied pursuant to this section
shall parallel, except for the rate of tax, the sales and use taxes imposed by the state under
Title 40. Any sales or use tax levied pursuant to this section on any automotive vehicle,
truck trailer, trailer, semi-trailer, or travel trailer required to be registered or licensed
with the license commissioner, where not collected by a licensed Alabama dealer at time of
sale, shall be collected and the collection fees shall be paid in accordance with Sections
40-23-104 and 40-23-107. (b)(1) In order to provide funds for financing the cost of...
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32-6-49.3
Section 32-6-49.3 Definitions. Notwithstanding any other provision of this article,
the following definitions shall be applicable unless the context clearly indicates otherwise:
(1) ALCOHOL. a. Beer, ale, port, or stout and other similar fermented beverages (including
sake or similar products), of any name or description containing one-half of one percentum
or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any
substitute therefor; b. Wine of not less than one-half of the percentum of alcohol by volume;
or c. Any substance containing any form of alcohol, including, but not limited to, ethanol,
methanol, propanol, and isopropanol. (2) ALCOHOL CONCENTRATION. a. The number of grams of
alcohol per 100 milliliters of blood; or b. The number of grams of alcohol per 210 liters
of breath; or c. The number of grams of alcohol per 67 milliliters of urine. (3) COMMERCIAL
DRIVER LICENSE. (CDL) means a license issued in accordance with the requirements of this...
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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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