reglab/housing_qa huggingface dataset:
AL Code § 40-12-273 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-273 - Increase in License Tax and Registration Fee Authorized.

Section 40-12-273Increase in license tax and registration fee authorized. (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 registration fee for each truck with a gross weight of 8,000 pounds or less as established in Section 40-12-248, there shall be an additional annual fee of $10. (c) Effective October 1, 1984, in addition to the regular license tax or registration fee for each motorcycle as established in Section 40-12-242, there shall be an additional annual fee of $8. (Acts 1984, No. 84-240, p. 363, §2.)
AL Code § 40-12-274 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-274 - Disposition of Additional Fees Collected Pursuant to Section 40-12-274.

Section 40-12-274Disposition of additional fees collected pursuant to Section 40-12-274. 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 deposited to the General Fund to be used by the Department of Public Safety for the cost of traffic regulation, and the expense of enforcing state traffic and motor vehicle laws. (Acts 1984, No. 84-240, p. 363, §3.)
AL Code § 40-12-275 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-275 - Review of Personalized License Plates Issued Under This Chapter and Chapter 6 of Title 32; Appeals.

Section 40-12-275Review of personalized license plates issued under this chapter and Chapter 6 of Title 32; 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 Chapter 22 of Title 41. (b) An appeal concerning the denial of the issuance or renewal of a license plate shall be made with the circuit court of the county where the motor vehicle is registered. (Act 2019-305, §2.)
AL Code § 40-12-291 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 2 - Antique Vehicles.|Section 40-12-291 - Design and Renewal of License Plates or Tags.

Section 40-12-291Design and renewal of license plates or tags. "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 valid without renewal. (Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §2; Acts 1996, No. 96-818, p. 1520, §1.)
AL Code § 40-12-292 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 2 - Antique Vehicles.|Section 40-12-292 - Replacement of Defaced, Lost or Destroyed Plates or Tags.

Section 40-12-292Replacement of defaced, lost or destroyed plates or tags. 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. (Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §3.)
AL Code § 40-12-293 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 2 - Antique Vehicles.|Section 40-12-293 - Exemption From Certain Other Licensing Requirements, License or Privilege Taxes and Ad Valorem Taxation; Exceptions.

Section 40-12-293Exemption from certain other licensing requirements, license or privilege taxes and ad 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 article, nor any other law prescribing or requiring the payment of a license or privilege tax for the privilege of operating the vehicle upon the public roads or highways of this state. Vehicles registered under this division shall be exempt from ad valorem taxation. (Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §4; Acts 1996, No. 96-818, p. 1520, §1.)
AL Code § 40-12-294 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 2 - Antique Vehicles.|Section 40-12-294 - Rules and Regulations.

Section 40-12-294Rules and regulations. 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. (Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §5.)
AL Code § 40-12-296 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 2 - Antique Vehicles.|Section 40-12-296 - Disposition of Funds.

Section 40-12-296Disposition of funds. 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 manner prescribed for moneys derived from regular motor vehicle license taxes. (Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §7; Acts 1996, No. 96-818, p. 1520, §1.)
AL Code § 40-12-301 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 3 - Handicapped Persons.|Section 40-12-301 - Transfer of Distinctive License Plates Between Motor Vehicle Owners and Between Motor Vehicles; Issuance of Standard License Plates to Motor Vehicle Previously Issued Distinctive License Plates; Construction of Section.

Section 40-12-301Transfer of distinctive license plates between motor vehicle owners and between motor 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 of a vehicle bearing such distinctive plates shall sell, trade, exchange, or otherwise dispose of same, such plates shall be retained by the owner to whom issued and by him returned to the probate judge or license commissioner of the county, who shall receive and account for same in the manner stated below. In the event such owner shall acquire by purchase, trade, exchange, or otherwise a vehicle for which no standard plates have been issued during the current license period, the probate judge or license commissioner of the county shall upon being furnished by the owner thereof proper certification of the acquisition of such vehicle and the payment of the motor vehicle license tax due upon such vehicle, authorize the transfer to said vehicle of the distinctive license plates previously purchased by such owner, which plates shall authorize the operation of said vehicle for the remainder of the then current license period. In the further event the owner of such distinctive plates shall acquire by purchase, trade, exchange, or otherwise a vehicle for which standard plates have been issued during the current license year, the probate judge or license commissioner shall, upon proper certification of such owner and upon delivery to such official of the standard plates previously issued for such vehicle, authorize the owner of such newly-acquired vehicle to place the distinctive plates previously purchased by him upon such vehicle and use same thereon for the remainder of the then current license period. Such notice of transfer of ownership shall be made of record by the probate judge or the license commissioner. Any person acquiring by purchase, trade, exchange, or otherwise any vehicle formerly bearing such distinctive plates shall be authorized, upon certification of such fact to the probate judge or license commissioner of the county and the payment of the fee now required by law, to purchase standard replacement plates for such vehicle which shall authorize the operation of such vehicle by the new owner for the remainder of the license period. (Acts 1988, No. 88-547, p. 847, §2.)
AL Code § 40-12-302 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 3 - Handicapped Persons.|Section 40-12-302 - Design.

Section 40-12-302Design. The design of motor vehicle license plates for individuals with disabilities shall be as prescribed by the Commissioner of the Department of Revenue. (Acts 1988, No. 88-547, p. 847, §3; Acts 1989, No. 89-856, p. 1706, §1; Act 2000-811, p. 1935, §1.)
AL Code § 40-12-305 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 4|Section 40-12-305 - Implementation of Fort System.

Section 40-12-305Implementation of FORT system.  (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 of the following: a. Remit for each fleet vehicle the ad valorem taxes as required by Section 40-12-253, levied under Chapter 8. b. Remit license taxes and registration fees levied under this chapter in a manner as prescribed by the department by rule. c. Facilitate the issuance of a license plate as required by Chapter 6 of Title 32 and this chapter, in conformance with Section 32-6-710 and rules adopted thereunder. (2) The FORT system shall be available for motor vehicle registration periods beginning on and after January 1, 2022, provided the fleet operator complies with this article and any rules adopted under this article. (b) No fleet operator shall be required to use the FORT system for the payment and remittance of ad valorem tax, vehicle license tax, or registration fees.  (c)(1) The initial registration of a fleet vehicle through the FORT system shall be limited to business entities that hold a valid Alabama-issued sales and use tax certificate of exemption, a valid Alabama-issued sales tax direct pay permit, or a valid Alabama rental tax license which subjects motor vehicles purchased using the rental tax license to the Alabama rental tax. (2) The FORT system shall accommodate registration renewals for fleet vehicles qualified for initial registration under subdivision (1) and other fleet vehicles as prescribed by the department. (d) Except as otherwise prescribed by the department, no transactions other than those authorized by subdivision (c)(1) or (c)(2) shall be processed through the FORT system, including credit vouchers as provided for in Section 40-12-253. (e) Subject to Section 41-1-60, credit cards or ACH credit may be used for any payment made using the FORT system. (Act 2019-129, §2.)
AL Code § 40-12-306 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 4|Section 40-12-306 - (Committee Dissolves December 31, 2023, Unless Extended) Advisory Committee.

Section 40-12-306(Committee dissolves December 31, 2023, unless extended) Advisory committee. (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 requirements and functionality to the Commissioner of Revenue. (2) The committee shall consist of the following individuals: a. Two local officials, appointed by the Association of Alabama Tax Administrators. One of the local officials shall be a revenue commissioner who has responsibility for the issuance of tags, and one of the local officials shall be a license commissioner. b. One county commissioner, appointed by the Association of County Commissions of Alabama. c. One judge of probate who has responsibility for the issuance of tags, appointed by the Alabama Probate Judges Association. d. Two representatives of rental car organizations who operate in the state, appointed by the American Car Rental Association. e. Two representatives of the fleet operator community, other than rental car organizations. One representative shall be appointed by the Speaker of the House of Representatives, and one representative shall be appointed by the President Pro Tempore of the Senate. f. One representative of the Alabama Department of Revenue, appointed by the Commissioner of Revenue, who shall serve as chair of the committee. (b) Members of the advisory committee shall receive no compensation or reimbursement of expenses from the state for their service on the committee. (c) The advisory committee shall hold its first meeting no later than the first day of December 2019. The Commissioner of Revenue shall set the date, time, and location of the first meeting. (d) The advisory committee shall present a report of its findings to the Commissioner of Revenue no later than the first day of December 2020. The advisory committee shall continue in its advisory role until December 31, 2023, at which time the advisory committee shall stand dissolved and discharged of any further duties or responsibilities. (Act 2019-129, §2.)
AL Code § 40-12-307 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 4|Section 40-12-307 - Calculation of Tax Rate; Distribution of Taxes.

Section 40-12-307Calculation of tax rate; distribution of taxes. (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 local taxing authority's millage rate. The ad valorem taxes collected for each fleet vehicle registered through the FORT system shall be calculated in accordance with the millage rates reported under this subsection for each county, municipality, and local taxing jurisdiction in which the fleet vehicle is based. (b) The ad valorem taxes remitted to and collected by the department for a fleet vehicle registered through the FORT system shall be distributed to the local official responsible for distributing ad valorem tax in the county in which the vehicle is based. The local official shall then distribute the ad valorem taxes as required by law to the respective recipients. (Act 2019-129, §2.)
AL Code § 40-12-308 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 4|Section 40-12-308 - Registration Fees; License Plate.

Section 40-12-308Registration fees; license plate. (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) The transfer of a motor vehicle registration and license plate shall be subject to the provisions of Section 40-12-260 and rules adopted under that section. (2) The replacement of a motor vehicle license plate shall be subject to Section 40-12-265 and rules adopted under that section. (c) This division shall not be construed to invalidate subsection (b) of Section 40-12-252. (Act 2019-129, §2.)
AL Code § 40-12-309 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 4|Section 40-12-309 - Rulemaking Authority.

Section 40-12-309Rulemaking authority. 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. (Act 2019-129, §2.)
AL Code § 40-12-330 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 7 - Exemption of Certain Persons.|Division 1 - General Provisions.|Section 40-12-330 - Exemptions for Blind Persons.

Section 40-12-330Exemptions for blind persons. All blind persons, as defined in Section 40-1-1, shall be entitled to exemption from the payment of all state, county, city, or municipal privilege licenses on filing with the probate judge or license commissioner of the county in which said license is due the certificate provided for in this section. Such exemptions shall not exceed the sum of $75 for state privilege license and $75 for county, city, or municipal privilege licenses during any year. No person shall come within the provisions of this section who has not been a continuous bona fide resident of the State of Alabama for a period of two years next preceding the filing of the application for the benefits hereunder. Any person claiming exemptions under the provisions of this section shall be required to furnish a vision certificate from a regularly licensed physician in the county in which such person makes said application. Any person who secures a license under the provisions of this section and who permits any other person, firm, or corporation to engage in any occupation or conduct any business under such license shall be guilty of a misdemeanor and shall be punished as provided by law, and any person, firm, or corporation not entitled to exemption from payment of license under this chapter who engages in any occupation or conducts any business under a license issued to a blind person under the provisions of this section shall be guilty of a misdemeanor and shall be punished as provided by law. (Acts 1932, Ex. Sess., No. 68, p. 88; Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 84, p. 95; Code 1940, T. 51, §832; Acts 1963, No. 520, p. 1111, §1.)
AL Code § 40-12-340 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 7 - Exemption of Certain Persons.|Division 2 - Disabled Veterans.|Section 40-12-340 - Eligibility; Scope.

Section 40-12-340Eligibility; scope. Every bona fide permanent resident of the State of Alabama who served in the United States Army, Navy, or Marine Corps during World War I between April 6, 1917, and November 11, 1918, in the Spanish-American War between April 21, 1896, and July 4, 1902, or any soldier, sailor, or other person serving in the Armed Forces of the United States between December 7, 1941, and the termination of World War II by the signing of a definitive treaty of peace, or at any other time past, present or future when the United States was, is or shall be engaged in hostilities with any foreign state, whether as a result of a declared war or not, and who, at the time of his application for license as hereinafter provided for, shall be physically disabled to the extent of 25 percent, or more, shall, upon sufficient identification and upon sufficient proof of such disability and upon sufficient proof of being a permanent resident of this state, and upon the production of an honorable discharge or other proof of termination of honorable service from the United States Army, Navy, or Marine Corps during World War I, the Spanish-American War or from the Armed Services of the United States within the respective limits hereinabove prescribed, be exempt from business or occupational license taxes to the extent and subject to the conditions hereinafter specified; provided, that no exemption, deduction, or commutation shall be allowed any person from the license or tax on what is commonly known as rolling stores; nor shall said exemption, deduction, or commutation be construed as relieving any person from the payment of any license tax for the registration or operation of any motor vehicle upon the public highways of this state, unless otherwise provided by law. (Acts 1935, No. 494, p. 1057; Code 1940, T. 51, §852; Acts 1943, No. 564, p. 562; Acts 1953, No. 233, p. 299.)
AL Code § 40-12-341 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 7 - Exemption of Certain Persons.|Division 2 - Disabled Veterans.|Section 40-12-341 - State License.

Section 40-12-341State license. Each such veteran who shall engage in or carry on any businesses or occupations as a means of livelihood through the personal efforts of such person or through the personal efforts of such person and not more than one employee, helper, or apprentice, for which businesses or occupations license taxes are prescribed by the State of Alabama, shall be entitled to licenses from the state to so engage in or carry on such businesses or occupations upon payment of the license taxes so prescribed, less all or such portion of such license taxes as shall not exceed $25. (Acts 1935, No. 494, p. 1057; Code 1940, T. 51, §853; Acts 1945, No. 366, p. 589, §1.)
AL Code § 40-12-342 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 7 - Exemption of Certain Persons.|Division 2 - Disabled Veterans.|Section 40-12-342 - County License.

Section 40-12-342County license. Each such person who shall engage in or carry on any businesses or occupations as a means of livelihood through the personal efforts of such person or through the personal efforts of such person and not more than one employee, helper, or apprentice, for which businesses or occupations license taxes are prescribed by or for any county of Alabama, shall be entitled to licenses from such county to so engage in or carry on such businesses or occupations upon payment of the license taxes so prescribed, less all or such portion of such license taxes as shall not exceed $25. (Acts 1935, No. 494, p. 1057; Code 1940, T. 51, §854; Acts 1945, No. 366, p. 589, §2.)
AL Code § 40-12-343 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 7 - Exemption of Certain Persons.|Division 2 - Disabled Veterans.|Section 40-12-343 - Municipal License.

Section 40-12-343Municipal license. Each such person who shall engage in or carry on in his own name any businesses or occupations as a means of livelihood through the personal efforts of such person or through the personal efforts of such person and not more than one employee, helper, or apprentice, for which businesses or occupations license taxes are prescribed by any municipality of Alabama, shall be entitled to licenses from such municipality to so engage in or carry on such businesses or occupations upon payment of the license taxes so prescribed, less all or such portion of such license taxes as shall not exceed $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §855; Acts 1945, No. 366, p. 589, §3.)
AL Code § 40-12-344 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 7 - Exemption of Certain Persons.|Division 2 - Disabled Veterans.|Section 40-12-344 - Employees, Apprentices and Helpers.

Section 40-12-344Employees, apprentices and helpers. Any person who assists or serves such veteran in the conduct or carrying on of such veteran's business or occupation shall be deemed an employee, helper or apprentice, whether such assisting person is paid any compensation for his assistance or service or not. The term "license tax," as used in this title, shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §856.)