Alabama Administrative Code

(1) The department shall enforce Title 40, Chapter 9B, Code of Ala. 1975 under the authority granted to the department § 40-2-11 Code of Ala. 1975. (2) The department, through the Property Tax Division, shall review and conduct inspections and investigations as necessary on Ad Va…

(1) Private use property is any real and/or personal property treated as owned by a private user for Federal Income Tax purposes even though title may be held by a public authority, municipal, county government. A private user is any individual, partnership, or for-profit corpora…

(1) Property qualifying for tax abatements under Title 40, Chapter 9G, Code of Ala. 1975 must be classified as an approved activity, as defined in § 40-9G-1. (2) If the trade or business to be conducted by a private user at a given site is predominantly (i.e. more than 50% of the…

(1) Noneducational Ad Valorem Tax may be abated with respect to private use industrial property. Education taxes, as defined in 40-9B-3(5), Code of Ala. 1975, cannot be abated. (2) Abatement of noneducational Ad Valorem Tax cannot exceed the maximum exemption period as defined in…

(1) A petition for abatement of noneducational Ad Valorem Tax may be made by the owner of a qualifying project to existing industrial development property, to the appropriate granting authority in accordance with the procedures described below. The petition must be accompanied by…

(1) The department shall enforce Title 40, Chapter 9B, Code of Ala. 1975, under the authority granted to the department § 40-2-11, Code of Ala. 1975. (2) The department through the Property Tax Division, shall review and conduct inspections and investigations as necessary on Ad V…

(1) PURPOSE - This rule is issued pursuant to authority contained in § 40-1-46, Code of Ala. 1975, relating to payment by the department of yearly amounts to certain persons obtaining and retaining one of the Department of Revenue's designations as a certified appraiser, certifie…

(1) PURPOSE - This rule is issued pursuant to authority contained in Alabama Act 2011-544 for the purpose of establishing guidelines and procedures for the uniform implementation of paragraphs (a) through (d) of the Homeowners and Storm Victims Protection Act of 2011. (2) DEFINIT…

(1) PURPOSE - This rule is issued pursuant to authority contained in Alabama Act 2011-544 for the purpose of establishing guidelines and procedures for the uniform implementation of paragraph (e) of the Homeowners and Storm Victims Protection Act of 2011. (2) DEFINITIONS - For th…

(1) Title 40, Chapter 10, Code of Ala. 1975, allows the option for a county to collect delinquent ad valorem taxes through a tax lien auction or tax lien sale. (2) DEFINITIONS: Definitions related to terms used in this rule may be found in § 40-10-181, Code of Ala. 1975. (3) Each…

(1) This change only applies to redemptions from tax sales that occur on or after January 1, 2020. (a) Once the tax becomes delinquent it accrues interest at a rate of 12 percent per annum in accordance with § 40-5-9, Code of Ala. 1975. The 12 percent per annum interest rate rema…

(1) In accordance with § 40-12-305, Code of Ala. 1975, motor vehicles owned by fleet operators may apply to the department for fleet license plates. Effective January 1, 2022, fleet operators may apply for fleet license plates through the Fleet Online Registration and Tax (FORT) …

(1) Anyone claiming a partial or full registration fee exemption from the privilege or license tax and registration fee levied on motor vehicles by the State of Alabama must claim the exemption at the time of registration or re-registration of the motor vehicle. (2) Anyone failin…

(1) Purpose. In accordance with § 40-12-250, Code of Ala. 1975, motor vehicles owned by, and used by an agency of the state, county, municipality, or a volunteer fire department must apply to the department for permanent license plates. This includes motor vehicles on loan to suc…

(Repealed). Author: Billy Phillips Notes Ala. Admin. Code r. 810-5-1-.203 Adopted July 23, 1982. Repealed: Filed August 22, 2006; effective September 26, 2006. Statutory Authority: Code of Ala. 1975, § 40-12-262.

(1) Section 32-6-51, Code of Ala. 1975, requires that license plates be attached on the rear of a motor vehicle. Due to the configuration and use of certain vehicles, placement of license plates in this manner is not practical. Therefore, license plates shall be displayed on the …

(1) Under the authority provided by § 32-6-64, Code of Ala. 1975, each person desiring to register a vehicle in a new license plate category shall make application and shall remit, as a commitment to purchase, the additional fee associated with the license plate category in a man…

Notes Ala. Admin. Code r. 810-5-1-.206 Adopted October 8, 1981. Amended: August 2, 1982. Repealed: Filed May 22, 1997; effective June 26, 1997. New Rule: Filed July 29, 2003; effective September 2, 2003. Amended: Filed October 28, 2005; effective December 2, 2005. Amended: Filed …

(1) Section 40-12-248, Code of Ala. 1975, provides that a motor vehicle wrecker, commonly known as a tow truck, which is used primarily to move, tow or recover disabled motor vehicles or used for impoundment purposes, shall be licensed and registered based on the gross vehicle we…

Notes Ala. Admin. Code r. 810-5-1-.208 Adopted October 8, 1980. Repealed: Filed November 23, 1994; effective December 28, 1994. New Rule: Filed July 29, 2003; effective September 2, 2003. Amended: Filed October 28, 2005; effective December 2, 2005. Amended: Filed April 9, 2010; e…

Notes Ala. Admin. Code r. 810-5-1-.209 Adopted June 30, 1976. Repealed: Filed November 23, 1994; effective December 28, 1994. New Rule: Filed March 30, 2004; effective May 4, 2004. Amended: Filed April 9, 2010; effective May 14, 2010. Repealed by Alabama Administrative Monthly Vo…

Notes Ala. Admin. Code r. 810-5-1-.210 New Rule: Filed June 18, 2004, effective July 23, 2004. Repealed: Filed January 3, 2014; effective February 7, 2014. Author: Johnny Newman Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 32-6-53.

Notes Ala. Admin. Code r. 810-5-1-.210.01 New Rule: Filed October 28, 2005; effective December 2, 2005. Repealed: Filed December 8, 2009; effective January 12, 2010. Author: Johnny L. Newman Statutory Authority: Code of Ala. 1975, §§3 2-6-61, 40-2A-7(a)(5).

(1) Registration During Designated Renewal Period. (a) All motor vehicles, other than those registered pursuant to the International Registration Plan provided in § 32-6-56, Code of Ala. 1975, shall be renewed in the designated renewal month as provided in § 32-6-61, Code of Ala.…

(1) License plate issuing officials may issue undercover license plates to law enforcement agencies to carry out investigations and surveillances (Attorney General Opinion 86-00271). Prior to the issuance of an undercover license plate, the license plate issuing official must ens…

(Repealed). Author: Billy R. Phillips Notes Ala. Admin. Code r. 810-5-1-.213 Adopted August 5, 1982. Repealed: Filed August 22, 2006; effective September 26, 2006. Statutory Authority: Code of Ala. 1975, §§ 32-6-71, 40-12-272.

(Repealed). Author: Billy Phillips Notes Ala. Admin. Code r. 810-5-1-.214 Adopted August 5, 1982. Repealed: Filed August 22, 2006; effective September 26, 2006. Statutory Authority: Code of Ala. 1975, §§ 32-6-91, 40-12-272.

(1) For the purposes of this rule, the term "Vintage Vehicle license plate" includes permanent Alabama license plate registrations authorized under §§ 40-12-290 through 40-12-297, Code of Ala. 1975. (2) For purposes of this rule, the term "Vintage Vehicle" is as defined in § 40-1…

Notes Ala. Admin. Code r. 810-5-1-.216 Adopted August 6, 1982. Repealed: Filed September 30, 2009; effective November 4, 2009. Amended by Alabama Administrative Monthly Volume XXXIII, Issue No. 09, June 30, 2015, eff. 7/10/2015. Repealed by, eff. Alabama Administrative Monthly Vo…

As provided under Section 32-6-57, Code of Ala. 1975, the Department is authorized to promulgate rules and regulations to adopt plans for tags or plates, and all decals, slogans, stickers, symbols, characters and other attachments. Section 32-6-64, Code of Ala. 1975, provides tha…

Notes Ala. Admin. Code r. 810-5-1-.218 Adopted August 10, 1982. Amended: Filed January 6, 2011; effective February 10, 2011. Amended by Alabama Administrative Monthly Volume XXXII, Issue No. 12, September 30, 2014, eff. 10/1/2014. Repealed by Alabama Administrative Monthly Volume…

(1) Code of Ala. 1975, § 32-6-60, provides for a validation decal or other device suitable for attaching to a motor vehicle tags or license plates and shall be issued upon the payment of the annual license tax and the satisfaction of all other registration requirements as prescri…

Notes Ala. Admin. Code r. 810-5-1-.220 Adopted August 10, 1982. Repealed: Filed October 22, 2010; effective November 26, 2010. Author: Sherry Helms Statutory Authority: Code of Ala. 1975, §§ 40-2-11, 32-6-255.

Notes Ala. Admin. Code r. 810-5-1-.221 Adopted August 10, 1982. Repealed: Filed December 18, 2008; effective January 22, 2009. Author: James P. Starling Statutory Authority: Code of Ala. 1975, §§ 40-12-272, 32-6-64.

Notes Ala. Admin. Code r. 810-5-1-.222 Adopted August 10, 1982. Repealed: Filed October 26, 2010; effective November 30, 2010. Author: James Starling Statutory Authority: Code of Ala. 1975, §§ 40-2-11, 40-12-272, 32-8-3(a) (2).

(1) Section 40-12-240, Code of Ala. 1975, defines the term "truck" as "every self-propelled motor vehicle designed and used primarily for the transportation of property in or upon its own structure," and "vehicle" as "every device in, upon, or by which any person or property is o…

Notes Ala. Admin. Code r. 810-5-1-.224 Amended by Alabama Administrative Monthly Volume XXXII, Issue No. 12, September 30, 2014, eff. 10/10/2014. Author: James Starling Statutory Authority: Code of Ala. 1975, §§ 40-2-11, 40-12-272, 32-6-71, 32-6-91, 32-6-131, 32-6-218.

(1) Disability Access Parking Credentials. Evidence of qualification for disability access parking privileges must be a removable windshield placard, a temporary removable windshield placard, or the disability access license plate as provided in 23 C.F.R. § 1235, §§ 32-6-230 and …

(1) The license plate issuing officials are required to maintain accurate motor vehicle registration records by license plate number, and to make the records available to the Revenue Department in a timely manner in accordance with § 40-12-260. The following procedures are hereby…

Notes Ala. Admin. Code r. 810-5-1-.227 Adopted September 7, 1983. Amended by Alabama Administrative Monthly Volume XXXII, Issue No. 12, September 30, 2014, eff. 10/10/2014. Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 03, December 29, 2017, eff. 1/18/2018. A…

(Repealed). Author: Johnny L. Newman Notes Ala. Admin. Code r. 810-5-1-.227.01 New Rule: Filed May 25, 1995; effective June 29, 1995. Repealed: Filed August 22, 2006; effective September 26, 2006. Statutory Authority: Legislative Act 94-584.

(Repealed). Author: Johnny L. Newman Notes Ala. Admin. Code r. 810-5-1-.227.02 New Rule: Filed May 25, 1995; effective June 29, 1995. Amended: Filed January 19, 1996; effective February 23, 1996. Amended: Filed November 5, 1997; effective December 10, 1997. Repealed: Filed August…

Notes Ala. Admin. Code r. 810-5-1-.227.03 New Rule: September 30, 1997; effective November 4, 1997. Repealed: Filed December 6, 2011; effective January 10, 2012. Author: Johnny Newman Statutory Authority: Code of Ala. 1975, § 40-12-264.

Notes Ala. Admin. Code r. 810-5-1-.227.04 New Rule: Filed January 5, 2000; effective February 9, 2000. Repealed: Filed May 8, 2012; effective June 12, 2012. Author: Amy Bright Statutory Authority: Code of Ala. 1975, § 40-2A-7(a)(5).

Notes Ala. Admin. Code r. 810-5-1-.227.05 Repealed by Alabama Administrative Monthly Volume XXXII, Issue No. 12, September 30, 2014, eff. 10/10/2014. Author: James Starling Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 32-6-218.

(1) The Department of Revenue may allow access into the Department's motor vehicle registration and certificate of title databases to the Alabama Emergency Management Agency. The purpose of this access is limited to assisting the Emergency Management Agency in carrying out its fu…

Notes Ala. Admin. Code r. 810-5-1-.227.07 New Rule: Filed January 6, 2004; effective February 10, 2004. Repealed: Filed August 22, 2012; effective September 26, 2012. Author: Amy Bright Statutory Authority: Code of Ala. 1975 §§ 40-2A-7(a) (5).

(1) Designated agents as defined in Section 32-8-2, Code of Ala. 1975, upon request through a portal provided by the Department and payment of required fees, shall be provided a supply of temporary tags for issuance in accordance with the provisions of Sections 32-6-211, 32-6-212…

Notes Ala. Admin. Code r. 810-5-1-.228.01 Filed May 16, 1990; August 22, 1990. Repealed by Alabama Administrative Monthly Volume XXXIV, Issue No. 04, January 29, 2016, eff. 2/10/2016. Author: Sherry Helms Statutory Authority: Code of Ala. 1975, §§ 40-2-11, 40-2A-7(a)(5).

(1) Registrants, whose license plate or validation decals have been mutilated, lost, or stolen, may receive a replacement license plate or decal from the license issuing official upon: (a) Completion of Form MVR 40-12-265 -1, Application for Replacement Motor Vehicle Tag and/or D…