Alabama Administrative Code

(1) A title service provider, as defined in § 32-8-2, Code of Ala. 1975, may be authorized to act as an agent on behalf of a designated agent upon satisfaction and compliance with the provisions of this rule. (a) Application. The title service provider must complete Form MVT 4-6 …

(1) A leasing company that leases a motor vehicle based in Alabama and required to be titled in this state, must make application to the department for a certificate of title. This includes lease/purchase agreements. The lessor must always be named as owner. The lessor's address …

(1) When a settlement has occurred between an insurance company and the insured for a vehicle that has been reported as stolen in this state, the insurance company may make application for certificate of title in their name by completing form MVT 40-1e and submitting the followin…

(1) First Certificate of Title. In accordance with § 32-8-35, Code of Ala. 1975, a physical inspection of a motor vehicle and verification of the vehicle identification number (VIN) and the descriptive data shown on the certificate of title application is required only for first …

Notes Ala. Admin. Code r. 810-5-75-.56 Amended: Filed April 21, 2010; effective May 26, 2010. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 12, September 30, 2020, eff. 11/14/2020. Was previously 810-5-2-.03 and moved to 810-5-75-.51 as per certification fi…

(1) When a motor vehicle subject to titling is considered a total loss as defined in § 32-8-87, Code of Ala. 1975, it will be the responsibility of the owner or any person acquiring ownership (individual, company, or insurance company) to complete form MVT 41-1 (Application for S…

When titling a vehicle built in two (2) or more stages, where two(2) or more manufacturer's statements of origin are furnished for the chassis and the body, all manufacturer's statements of origin must be submitted and the title will be issued reflecting the vehicle identificatio…

(1) Application and Supporting Documentation. Along with submitting the fee provided under § 32-8-6, Code of Ala. 1975, applicants with motor vehicles assembled with kits, motor vehicles assembled with parts (not including trailers), and trailers required to be titled in Alabama …

(1) The department may revoke the authority of a designated agent or title service provider if the designated agent or title service provider fails to faithfully perform the duties under Chapter 8 of Title 32 of the Code of Ala. 1975, or has been convicted of any felony as provid…

(1) Any fee required under Chapters 8 and 20 of Title 32, Code of Ala. 1975, must be submitted to the department by a designated agent by Automated Clearing House ACH debit transaction or credit card payment. Note: The designated agent is responsible for any affiliated credit car…

Notes Ala. Admin. Code r. 810-5-75-.62 Amended: Filed October 18, 1996; effective November 22, 1996. Amended: Filed May 3, 2000; effective June 7, 2000. Amended: Filed January 24, 2002; effective February 28, 2002. Amended: Filed April 21, 2010; effective May 26, 2010. Repealed b…

(1) The Federal Truth-in-Mileage Act of 1986 mandates that the power of attorney, utilized to transfer a motor vehicle, be available by a secure printing process or other secure process. 81 FR 16107 - Odometer Disclosure Requirements issued by the National Highway Traffic Safety …

(1) A person or in possession of an unclaimed motor vehicle must electronically report the unclaimed vehicle through a portal provided by the department within five (5) calendar days from the date the motor vehicle first was considered unclaimed. The term person includes every in…

Notes Ala. Admin. Code r. 810-5-75-.65 New Rule: Filed August 27, 2010; effective October 1, 2010. Repealed by Alabama Administrative Monthly Volume XXXIX, Issue No. 11, August 31, 2021, eff. 10/15/2021. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 32-20-3(b)(2), as …

(1) The certificate of origin or certificate of title for a manufactured home designated 2000-year model and newer that is permanently affixed to a parcel of real property may be cancelled if the ownership of the manufactured home and real property is identical. The term "permane…

Notes Ala. Admin. Code r. 810-5-75-.67 New Rule: Filed January 11, 2011; effective February 15, 2011. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 05, February 28, 2020, eff. 4/13/2020. Authors: Mike Gamble Statutory Authority: Code of Ala. 1975, §§ 32-20-…

Notes Ala. Admin. Code r. 810-5-75-.68 New Rule: Filed November 18, 2011, effective December 23, 2011. Amended: Filed October 23, 2012; effective November 27, 2012. Amended: Filed July 26, 2013; effective August 30, 2013. Repealed by Alabama Administrative Monthly Volume XXXVIII,…

Notes Ala. Admin. Code r. 810-5-76-.01 Adopted by reference February 8, 1989; filed March 16, 1989. Repealed: Filed December 28, 2009; effective February 1, 2010. Author: Jonathan Lawrence Statutory Authority: Code of Ala. 1975, § 32-8-3(b)(12). Truth in Mileage Act of 1986. Pub.…

Notes Ala. Admin. Code r. 810-5-76-.02 Filed May 18, 1990; August 22, 1990. Filed April 20, 1992; August 14, 1992. Repealed: Filed April 22, 2010; effective May 27, 2010. Author: Winston Hyte Statutory Authority: Federal Truth-in-Mileage Act of 1986.

(1) § 32-7A-4, Code of Ala. 1975, provides alternatives to satisfy motor vehicle liability insurance requirements. The motor vehicle may be covered by a motor vehicle liability bond or a deposit of cash with the State Treasurer. The bond or deposit of cash "shall be in the amount…

Notes Ala. Admin. Code r. 810-5-8-.02 New Rule: Filed March 22, 2001, effective April 26, 2001. Attachment 810-5-8-.02 Application for Deposit of Cash MV-MLI-001 See Master Code for copy of form Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 32-7A-3(a). New Form: Filed…

Notes Ala. Admin. Code r. 810-5-8-.03 New Rule: Filed March 22, 2001, effective April 26, 2001. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 03, December 31, 2019, eff. 2/14/2020. Author: Robert McCain Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(…

Notes Ala. Admin. Code r. 810-5-8-.04 New Rule: Filed March 22, 2001, effective April 26, 2001. Amended: Filed May 6, 2011; effective June 10, 2011. Amended: Filed November 19, 2012; effective December 24, 2012. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No.…

Notes Ala. Admin. Code r. 810-5-8-.05 New Rule: Filed April 26, 2001, effective May 31, 2001. Repealed and New Rule: Filed May 4, 2012, effective June 8, 2012. Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 04, January 29, 2016, eff. 2/10/2016. Repealed by Alab…

(1) The department shall suspend a vehicle registration in accordance with § 32-7A-12, Code of Ala. 1975, and electronically provide a current list of suspended registrations to local licensing officials authorized to collect Mandatory Liability Insurance (MLI) reinstatement fees…

(1) The vehicles listed in § 32-7A-5, Code of Ala. 1975, are exempt from online insurance verification. (2) Under the authority granted to the commissioner by § 32-7A-5(13), any vehicle covered by a blanket liability insurance policy or commercial automobile liability insurance p…

Notes Ala. Admin. Code r. 810-5-8-.08 New Rule: Filed March 22, 2001, effective April 26, 2001. Amended (text and new form): Filed May 6, 2011; effective June 10, 2011. Amended: Filed October 23, 2012; effective November 27, 2012. Amended by Alabama Administrative Monthly Volume …

(1) In accordance with § 32-7A-17(d), Code of Ala. 1975, all officials authorized by law to issue motor vehicle license plates shall obtain, when issuing the initial vehicle registration or transferring motor vehicle registrations, each registrant's valid, unexpired state issued …

Notes Ala. Admin. Code r. 810-5-8-.10 New Rule: Filed July 12, 2001, effective August 16, 2001. Amended (text and Forms): Filed May 6, 2011; effective June 10, 2011. Amended: Filed January 10, 2013; effective February 14, 2013. Amended by Alabama Administrative Monthly Volume XXX…

Notes Ala. Admin. Code r. 810-5-8-.11 New Rule: Filed July 12, 2001, effective August 16, 2001. Repealed: Filed May 6, 2011; effective June 10, 2011. Author: Johnny Newman Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5) and 32-7A-3(a).

Pursuant to the authority granted the Commissioner of Revenue under Section 40-17-271(c), Code of Ala. 1975, the Commissioner hereby incorporates into this rule, by its reference, the following documents: The Articles of Agreement of the International Fuel Tax Agreement (IFTA), t…

(Repealed). Author: Brenda R. Coone Notes Ala. Admin. Code r. 810-5-9-.02 New Rule: Filed November 28, 2001; effective January 2, 2002. Repealed: Filed August 22, 2006; effective September 26, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-271(c).

(1) An applicant desiring to, and qualified to, obtain Alabama International Fuel Tax Agreement (IFTA) credentials is required to annually submit an Application for License, FORM MV:IFTA-1, and proper remittance to the Alabama Department of Revenue, which may be submitted electro…

(Repealed). Author: Brenda R. Coone Notes Ala. Admin. Code r. 810-5-9-.04 New Rule: Filed November 28, 2001; effective January 2, 2002. Repealed: Filed August 22, 2006; effective September 26, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-271(c).

Notes Ala. Admin. Code r. 810-5-9-.05 New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006. ATTACHMENT 810-5-9-.05 30-DAY TEMPORARY PERMIT 2001 See Image at http://www.alabamaadministrativecode.state.al.us/docs…

Notes Ala. Admin. Code r. 810-5-9-.06 New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006. ATTACHMENT 810-5-9-.06 IFTA-D 2006 - REQUEST FOR ADDITIONAL IFTA DECALS See Image at http://www.alabamaadministrativec…

(Repealed). Author: Brenda R. Coone Notes Ala. Admin. Code r. 810-5-9-.07 New Rule: Filed November 28, 2001; effective January 2, 2002. Repealed: Filed August 22, 2006; effective September 26, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-271(c).

(Repealed). Author: Brenda R. Coone Notes Ala. Admin. Code r. 810-5-9-.08 New Rule: Filed November 28, 2001; effective January 2, 2002. Repealed: Filed August 22, 2006; effective September 26, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-271(c).

(1) The fee, if any, for a set of Alabama International Fuel Tax Agreement (IFTA) decals is to be determined in accordance with § 40-17-150, Code of Ala. 1975. (2) During an audit, the licensee will be required to account for all decals issued, including unused decals. (3) IFTA d…

(1) Each Alabama International Fuel Tax Agreement (IFTA) licensee must file quarterly fuel use tax returns with the department pursuant to § 40-17-148, Code of Ala. 1975. Pursuant to § 40-17-145, Code of Ala. 1975, the quarterly fuel use tax returns are due by the last day of Apr…

(Repealed). Author: Brenda R. Coone Notes Ala. Admin. Code r. 810-5-9-.11 New Rule: Filed November 28, 2001; effective January 2, 2002. Repealed: Filed November 8, 2006; effective December 13, 2006. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 32-6-56.

Notes Ala. Admin. Code r. 810-5-9-.12 New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006. ATTACHMENT 810-5-9-.12 BA:RS-3 - AFFIDAVIT (6/94) See Image at http://www.alabamaadministrativecode.state.al.us/docs/r…

(1) A licensee who desires to cancel an IFTA license must do so, in writing, to the Alabama Department of Revenue. (2) The licensee's account must be in good standing (no outstanding liabilities and/or delinquent quarterly fuel use tax returns) before the Department will grant th…

Notes Ala. Admin. Code r. 810-5-9-.14 Repealed by Alabama Administrative Monthly Volume XXXIII, Issue No. 04, January 30, 2015, eff. 2/27/2015. Authors: James Starling, Brenda R. Coone Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-271(c).

Accountants use books, supplies and equipment which are taxable to them at the time of purchase. Accountants also subscribe to and receive tax reporting services which are not subject to tax, the property received in such tax reporting services being incidental to the service rec…

Advertising agencies perform a service in formulating ideas and programs for advertising purposes. All materials purchased by an advertising agency including, but not limited to, brochures, drawing supplies, photographic supplies, and office supplies are consumed by the agency in…

Raw rubber and other materials withdrawn from stock by a tire manufacturer for use in manufacturing air bags or water bags to be used by the manufacturer are to be included in the gross proceeds of sales of the manufacturer. Notes Ala. Admin. Code r. 810-6-1-.03 Amended by Alabam…

(1) Retail Sales. Retail sales of radio and television antennas, television satellite dishes, and their parts and attachments are subject to sales or use tax (a) When antennas and satellite dishes, along with their parts and attachments are sold for a lump sum amount that include…

(1) Retail sales of an auctioneer's own tangible personal property or the consigned tangible personal property of others are subject to Sales Tax. (2) For the purposes of this rule auctioneers are deemed to have tangible personal property on consignment when they receive payment …

(1) The painting of an automotive vehicle is a service by the painter that is not taxable. (2) The paint and other supplies used or consumed by the painter are taxable at the time of purchase. Refer to Rule 810-6-1-.116 entitled Parts and Materials Used to Repair or Recondition D…