Title 40 — Title 40

(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…

(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 …

(a) It shall be unlawful for any person to mutilate or alter, for the purpose of deception, any motor vehicle tag, plate, or validation stamp or to use upon any motor vehicle any tags, plates, or validation stamps in imitation of or substitution for authorized issued tags, plates…

Repealed by Act 2013-398, §4, effective May 23, 2013. History: (Acts 1935, No. 194, p. 256; Acts 1939, No. 212, p. 363; Code 1940, T. 51, §710; Acts 1943, No. 576, p. 578.)

The registration fee or license tax herein required to be paid on motor vehicles shall be in lieu of all other privilege or license taxes which the state or any county or municipality thereof might impose, where the motor vehicle is used by the owner; provided, that only one such…

(a) On or before the twentieth day of each month, the probate judge must disburse all money received by him during the then preceding month in respect of motor vehicle licenses and registration fees as follows: (1) The probate judge shall retain, as compensation for collecting al…

If the law annexes a penalty for each or every violation of its provisions, or for each separate offense, it shall be lawful to hold that each day’s continuance in the exercise of any business, employment, or profession, for which a license is required, constitutes a separate off…

Committee Created. (a) The moneys collected each month by the judge of probate from motor vehicle license taxes and registration fees, after deducting therefrom the amounts referred to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the moneys remaining after …

The probate judge or license commissioner of the county, for issuing the licenses required by this article or by any other law prescribing licenses for operating motor vehicles, shall be allowed a fee of $1.25 for issuing each license for operating motor vehicles. Such fees shall…

A disabled veteran who qualifies for a partial or full exemption from privilege license taxes, registrations fees, or ad valorem taxes under Section 32-6-130, 40-12-244, or 40-12-254, shall also be exempt from the license plate issuance fee provided in 40-12-271. History: (Act 20…

The Commissioner of Revenue shall issue such rules and regulations as he deems necessary to carry out the provisions of Sections 40-12-260, 40-12-261, and 40-12-266. History: (Acts 1978, No. 540, p. 601, §6.)

(a) Effective October 1, 1984, in addition to the regular license tax or registration fee for each passenger automobile as established in Section 40-12-242, there shall be an additional fee of $10. (b) Effective October 1, 1984, in addition to the regular license tax or registrat…

The additional fees collected each month by the probate judge, license commissioner or other license issuing official under the provisions of subsections (a), (b), and (c) of Section 40-12-273 shall not be disbursed as provided by Sections 40-12-269 and 40-12-270, but shall be de…

Appeals. (a) The Department of Revenue shall review all personalized license plates issued pursuant to Chapter 6 of Title 32 and Chapter 12 of this title and shall determine whether a requested license plate is issued or renewed in accordance with rules adopted pursuant to Chapte…

All occupation license or privilege taxes imposed by the state for engaging in any business dealing with timber or timber products shall be paid into the Conservation Fund of the Department of Conservation and Natural Resources. History: (Acts 1935, No. 500, p. 1078; Code 1940, T…

In addition to the criminal penalty provided by Sections 40-12-400 and 40-12-424, any person who willfully fails to comply with the provisions of Article 8 and Article 9 of this chapter shall for each such failure be subject to a penalty of not less than $500 nor more than $1,000…

(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 R…

“Vintage vehicle” license plates shall be of such size and design as the Commissioner of Revenue may prescribe, shall bear no date, shall have inscribed thereon the words “vintage vehicle” and shall be of a color different from regular motor vehicle license plates and shall be va…

Should any license plates or tags issued pursuant to this division be defaced, lost or destroyed, the owner may apply for a replacement in the same manner as prescribed by law for the replacement of regular motor vehicle license plates and tags. History: (Acts 1965, 2nd Ex. Sess.…

Valorem Taxation; Exceptions. Except for the provisions of Sections 40-12-260 and 40-12-261, a vehicle which has been registered and licensed as a “vintage vehicle” pursuant to this division shall not be subject to the motor vehicle licensing requirements of Division 1 of this ar…

The state Department of Revenue shall make such rules and regulations as necessary to provide for the application for and issuance of such special tags. History: (Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §5.)

All moneys derived from the registration and licensing of vintage motor vehicles shall be paid into the same fund in the State Treasury that moneys derived from regular motor vehicle license taxes are paid. Such moneys may be used for the same purposes and disbursed in the same m…

(a) The owner of any vehicle designated as a 1976 year model vehicle or earlier qualified to receive a vintage vehicle license plate, upon application to the county license plate issuing official, in lieu of receiving the vintage vehicle license plate, may request to register an …

Whenever, by virtue of the provisions of subsection (d) of Section 40-12-2, or the provisions of Article 2 of this chapter, both a state and county license tax are levied, the authority charged with the duty of collecting such license tax shall continue to collect the same, and o…

(a) The Department of Revenue is hereby authorized to promulgate reasonable rules and regulations relating to the administration and enforcement of the provisions of this act and those other provisions of this chapter relating to the licensing of automobile and other motor vehicl…

[Effective until October 1, 2026.] AMENDED BY ACT 2026-498, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a)(1) The distinctive license plates provided for herein shall be prepared by the Commissioner of Revenue and shall be issued through the county license issuing o…

Vehicles; Issuance of Standard License Plates to Motor Vehicle Previously Issued Distinctive License Plates; Construction of Section. The distinctive license plates issued pursuant to this division shall not be transferable between motor vehicle owners, and in the event the owner…

The design of motor vehicle license plates for individuals with disabilities shall be as prescribed by the Commissioner of the Department of Revenue. History: (Acts 1988, No. 88-547, p. 847, §3; Acts 1989, No. 89-856, p. 1706, §1; Act 2000-811, p. 1935, §1.)

(a)(1) Notwithstanding the provisions of subsection (a) of Section 32-6-65, no later than January 1, 2022, the department shall develop, maintain, and make available a fleet online registration and tax system, known as the FORT system, which shall allow a fleet operator to do all…

(a)(1) To ensure that local taxing jurisdictions and taxpayers have meaningful input into the development and operation of the FORT system, an advisory committee is established to review the design and operation of the system and to make recommendations regarding system requireme…

(a) On or before December 1, 2021, and December 1 of each year thereafter, each county, municipality, or other local taxing authority that levies an ad valorem tax shall provide the department with the ad valorem tax rate needed to calculate the applicable county, municipal, or l…

(a) A motor vehicle registered through the FORT system shall only be subject to the annual license taxes and registration fees imposed by and levied under Chapter 6 of Title 32 and Chapter 12 of this title and shall be issued a license plate pursuant to Section 32-6-710. (b)(1) T…

The department may adopt rules for the implementation of this division, including the development, maintenance, and administration of the fleet online registration and tax system, FORT system. History: (Act 2019-129, §2.)

No provision or provisions in this chapter shall prevent the Alabama Legislature from enacting, imposing, and establishing occupational taxes, which are to be paid to the county or otherwise, and are imposed on an individual’s engaging in any occupation, business, or profession w…

The term “store” as used in this article shall be construed to mean and include any store or stores or any mercantile establishment or establishments which are owned, operated, maintained, controlled or for which the buying is done by the same person, firm, corporation, copartner…

It shall be unlawful for any person, firm, corporation, association, or copartnership, either foreign or domestic, to operate, maintain, open, or establish any store in this state without first having obtained a license to do so from the probate judge or license commissioner of t…

Any person, firm, corporation, association, or copartnership desiring to operate, maintain, open, or establish one or more stores in this state shall apply to the probate judge or license commissioner for a license to do so. The application for a license shall be made on a form w…