Title 40 — Title 40

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §9; Acts 1936-37, Ex. Sess., No. 115, p. 120; Code 1940, T. 51, §674; Acts 1986, No. 86-532, p. 1032; Acts 1992, No. 92-222, p. 547, §5; Acts 1995, No. 95-410, p. 881…

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §10; Code 1940, T. 51, §675; Acts 1995, No. 95-410, p. 881, §1.)

(a) Before any person, firm, or corporation shall engage in or carry on any business or do any act for which a license by law is required, he, they, or it, except as otherwise provided, shall pay to the judge of probate of the county in which it is proposed to engage in or carry …

Upon the issuance of any license the probate judge must, before detaching the license from the stub, fill up the blank spaces in the stub to correspond in all respects with the license as issued and sign his name thereto. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §8…

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §12; Code 1940, T. 51, §677; Acts 1992, No. 92-222, p. 547, §6.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §13; Code 1940, T. 51, §678.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §14; Code 1940, T. 51, §679.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §16; Code 1940, T. 51, §681.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §17; Code 1940, T. 51, §682.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1932, Ex. Sess., No. 55, p. 57, §18; Code 1940, T. 51, §683.)

The probate judge shall keep in a book prepared for that purpose an accurate account of all licenses received by him from the Department of Finance, and of the disposition made of them, and of all money received from the licenses issued by him, and make report thereof to the Depa…

Within 20 days after the end of each month, the probate judge must remit to the State Treasurer at the expense of the state all money received by him for licenses belonging to the state and pay to the county treasurer all the money received by him for licenses belonging to the co…

For purposes of this article, the following terms shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to s…

It was the intent of the Legislature in enacting Sections 40-12-220 to 40-12-227, inclusive, to impose a license tax or privilege tax on lessors based on the gross proceeds derived from the leasing or rental of tangible personal property. It is also the intent of the Legislature …

If any person shall engage in or continue in any business for which a privilege tax is imposed by Section 40-12-222 as a condition precedent to engaging or continuing in such business, he shall apply for and obtain from the department a license to engage in and to conduct such bu…

AMENDED BY ACT 2026-111, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a)(1) In addition to all other taxes now imposed by law, there is hereby levied and shall be collected a privilege or license tax on each person engaging or continuing within this state in the busi…

There are exempted from the computation of the amount of the tax levied, assessed, or payable under this article all of the following: (1) The gross proceeds accruing from the leasing or rental of a film or films to a lessee who charges, or proposes to charge, admission for viewi…

The provisions of this article shall be administered and the tax herein levied shall be collected in accordance with the procedures set forth in Article 1 of Chapter 23 of this title for administering and collecting the tax therein levied, and for such purposes there are hereby i…

All taxes or other funds received or collected by the department under the provisions of this article shall be deposited in the State Treasury without delay. History: (Acts 1971, 1st Ex. Sess., No. 96, p. 166, §7.)

The total proceeds of the taxes or other funds deposited in the State Treasury pursuant to Section 40-12- 226 remaining after payment of the expenses of administration and enforcement of this article shall be distributed to the State General Fund. History: (Acts 1971, 1st Ex. Ses…

(a) Any person who by a mistake of fact or law has paid to the probate judge or the commissioner of licenses money that was not due from him for a license or an amount in excess of that required by law for the business or occupation to be carried on by such person under the licen…

Draw Warrants Payable to Applicant. If the petition for refund allowed by Section 40-12-23 is approved, in whole or in part, the department shall certify the amount which it approves to be refunded by the state and county. The state Comptroller shall draw a warrant payable to the…

(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 fr…

Station wagons, jeeps, and similar motor vehicles which are kept for private use and are designed primarily for the transportation of passengers shall be taxed, rated, and classified on the same basis as other passenger automobiles kept for private use of the same size or weight;…

Electric Vehicles; Electric Transportation Infrastructure Grant Program. (a) The following annual license taxes and registration fees are hereby imposed and shall be charged on each private passenger automobile operated on the public highways of this state and on each motorcycle …

The Legislature finds and declares the following regarding the distribution and use of the proceeds from certain annual license taxes and registration fees on vehicles: All proceeds of the annual license taxes and registration fees to be distributed to counties and municipalities…

(a) Notwithstanding Section 40-12-242(b)(1), effective January 1, 2022, the additional annual license tax and registration fee shall be fifty dollars ($50) for each electric low-speed vehicle registered and operated on the public highways of this state. The term electric low-spee…

Consuls; Special Plates for Such Vehicles. (a) Duly constituted and appointed consuls and honorary consuls of foreign countries who are officially stationed in Alabama may, upon application to the state Department of Revenue supported by proper proof of their said office, and sub…

There shall be exempt from the operation of the privilege or license tax and registration fee now or hereinafter to be levied on automobiles and motor vehicles by the State of Alabama one passenger vehicle owned by any of the following: (1)a. An active member of the Alabama Natio…

Raw Cotton from Harvest to Cotton Gin. (a) Notwithstanding any provision of law to the contrary, the amount of the annual license tax and registration fee for a vehicle designed and especially constructed to transport only raw cotton from harvest to a cotton gin shall be two hund…

Passengers for Hire. (a) The following annual license taxes and registration fees are hereby imposed and shall be charged on each automobile, motor bus or other motor vehicle, other than motor vehicles subject to the license provided for in subsection (c) of this section, used on…

Special License. (a) Any motor bus passenger carrier vehicle owned or otherwise operated by a common carrier of passengers authorized to operate in this state by the Public Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment of any state, co…

For each ambulance and automobile hearse operated on the public highways in this state, the following annual license taxes and registration fees are hereby imposed and shall be charged: In each municipality of less than 10,000 inhabitants and in all unincorporated territory, $15;…

(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 e…

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 …

Unless otherwise provided, if any business licensed by this title shall commence after April 1 in any year, the amount of the license or privilege tax shall be one half of the year’s license or privilege tax. In all other cases the license shall be taken out for the full term of …

(a) Motor vehicles owned and used by the state, a county, or a municipality of this state shall not be subject to the payment of license taxes levied, but shall display permanent license plates. Any agency that obtains or possesses a vehicle through a lease-purchase or an install…

For each motor tractor used on the highways of this state there shall be paid a license or privilege tax of $100; provided, however, that this license shall not be collected for a tractor when run on a highway to be transferred from one point to another for use on a farm with or …

(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 operat…

(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 p…

(a) Any disabled veteran of World War II or of any other hostilities in which the United States was, is, or shall be engaged against any foreign state, whether as a result of a declared war or not, who owns an automobile which has been, is or shall hereafter be all or partly paid…

(a) Every person, firm, or corporation who owns, maintains or keeps in this state a manufactured home as defined according to subsection (n) of this section, except a manufactured home that constitutes a part of the inventory of a manufacturer or dealer, shall pay an annual regis…

No identification tag for a travel trailer shall be issued until all ad valorem taxes due thereon have been paid. Travel trailers shall be assessed for ad valorem taxation and taxes thereon paid in the same manner that motor vehicles are assessed and ad valorem taxes thereon paid…

Any state, county or municipal law-enforcement officer, or license inspector is authorized to issue citations to persons failing to comply with Sections 40-12-255 and 40-12-256. History: (Acts 1961, Ex. Sess., No. 44, p. 1897, §3.)

(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. T…

Notwithstanding any other provision of law, the license tax and registration fee to be paid for any motor vehicle, either new or used, that may be acquired or first brought into and operated on the public streets or highways of this state shall be computed by the multiplication o…

Except as otherwise provided, all licenses or privilege licenses payable hereunder shall be due on October 1 of each year and shall be for one year, ending September 30 following, and shall be delinquent on November 1 of each year. History: (Acts 1935, No. 194, p. 256; Code 1940,…

(a) Effective January 1, 1998, license plates, except for license plates issued under the provisions of Section 40-12-290, et seq., or any subsequent enactment which authorizes special license plates based on vehicle age, shall not be transferable between motor vehicle owners and…

International Registration Plan; Temporary Trip Permit; Penalties. (a) The provisions of the foregoing sections relative to registration and display of registration numbers shall not apply to a motor vehicle owned by a nonresident of this state and not used for hire or used for c…

No truck, semitrailer truck, road tractor, or other like motor vehicle used for hire or for commercial purposes which is owned by a nonresident of this state shall be registered in this state except as may be otherwise provided in or authorized or required by Section 40-12-262. E…