|
32-6-64.1
Section 32-6-64.1 Manufacture and distribution of license plates by third party; funding. (a)
Notwithstanding any other provision of this title, the Department of Revenue may contract
with a third party to manufacture and distribute license plates and validation decals. (b)
The amount distributed prior to April 8, 2014, to the Department of Corrections relating to
license plates and decals for each fiscal year shall not be reduced except by the amount of
the cost of material, production, and distribution of license plates which would have been
incurred if the plates were produced by the Department of Corrections. Any amounts distributed
to the Department of Corrections pursuant to this subsection are continuously appropriated
to the Department of Corrections for the operation of the Department of Corrections. (c) The
distribution of a license plate or validation decal pursuant to this section shall not affect
the issuance fee of the judge of probate or other license plate issuance...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-64.1.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-252.htm - 4K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-248.htm - 11K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
32-6-62.2
Section 32-6-62.2 Optional two-year registration for motor vehicles. (a) Notwithstanding any
other law, the county commission, in consultation with the local judge of probate or other
county license plate issuing official authorized to issue motor vehicle registrations may
authorize an optional two-year registration renewal for motor vehicles operated on the public
highways of this state. (b) If a registrant elects to renew his or her motor registration
for a two-year period, he or she shall do all of the following: (1) Pay the local issuance
fee. The registrant shall not be required to pay an additional local issuance fee for the
second year of registration. (2) Pay the license taxes, ad valorem tax, and registration fees
for each year at the time of the election to renew the registration for two years. (Act 2014-301,
p. 1094, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-62.2.htm - 1K - Match Info - Similar pages
32-6-630
Section 32-6-630 Issuance of distinctive plates; fees; design. (a) Notwithstanding Sections
32-6-64, 32-6-67, and 32-6-68, a distinctive license plate category shall be established entitled
"Alabama Gold Star Family." The distinctive plates shall be issued, printed, and
processed in the same manner as other distinctive plates provided for in this chapter. (b)
Any member of the immediate family of a person who died while on active duty of any branch
of the United States military may apply to the judge of probate or other license plate issuing
official, and upon presentation of documentation pursuant to subsection (d), may receive one
distinctive license plate for display on a private passenger automobile or pickup truck, and
shall be exempt from the payment of the motor vehicle registration fee, ad valorem tax and
any additional fees. Additional distinctive license plates may be purchased upon payment of
regular required motor vehicle fees and taxes and an additional fee of three...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-630.htm - 3K - Match Info - Similar pages
45-9-200
Section 45-9-200 Mobile homes. (a) Every person, firm, or corporation who owns, maintains,
or keeps in Chambers County a mobile home, except a mobile home which constitutes a part of
his or her stock as a dealer and except a mobile home which has been assessed for ad valorem
taxation as a part of the realty, shall pay an annual registration fee of three dollars ($3).
Every person, firm, or corporation who owns, maintains, or keeps a mobile home which is considered
for ad valorem tax purposes as separate from the realty on which it sits shall receive a colored
decal upon the payment of both his or her mobile home registration fee and ad valorem taxes
on the mobile home. Every person, firm, or corporation who owns, maintains, or keeps a mobile
home which is considered for ad valorem tax purposes as a part of the realty on which it sits
shall receive an alternative color decal upon the payment of the ad valorem tax on the mobile
home. The decals shall be designed by the State Department...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-200.htm - 3K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-264.htm - 10K - Match Info - Similar pages
40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.htm - 8K - Match Info - Similar pages
45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.40.htm - 5K - Match Info - Similar pages
|