Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.223 - Off Road Machinery And Equipment

Current through Register Vol. 42, No. 9, June 28, 2024
(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 or may be transported or drawn upon
			 a highway." §
								40-12-240,
			 further defines the term "truck tractor" as "every motor vehicle designed and
			 used primarily for drawing other vehicles and not so constructed as to carry a
			 load other than a part of the weight of the vehicles and load so
			 drawn."
(2) Section
			 40-12-251,
Code of Ala. 1975
, provides "for each motor tractor
			 used on the highways of this state there shall be paid a license or privilege
			 tax of $100.00; 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 without a "small trailer" or with or without a
			 "semi-trailer," or when used on the highway for transferring what is commonly
			 known as a "portable sawmill" or a "well-boring outfit," or when used on the
			 highway by a farmer for the purpose of transporting to and from his farm, farm
			 products or products to be used on his farm."
(3) The term "motor tractor" as defined in
			 §
								40-12-251, and the
			 term "truck tractor" as defined in §
								40-12-240,
			 can be used interchangeably.
(4)
			 In addition to those exemptions contained in §
								40-12-251 the term
			 "off-the-road machinery" includes machines occasionally moved on highways from
			 one job site to another, but not designed to transport property over the
			 highways, and are not subject to the requirements for licensing as a motor
			 vehicle. A self-propelled vehicle not designated for use upon a highway but
			 specifically designated as an "off road vehicle" by the manufacturer does not
			 fall within the definition of a "motor vehicle".
(5) The term "motor vehicle" is defined in
			 §
								32-7-2,
Code of Ala. 1975
, as every self-propelled vehicle
			 which is designed for use upon a highway...except traction engines, road
			 rollers, farm tractors, tractor cranes, power shovels and well drillers.
(6) Pursuant to the
			 above-mentioned sections of the Alabama Motor Vehicle License and Registration
			 laws, off road machinery is exempt from the registration requirements due to
			 the following:
(a) Off road machinery is not
			 designed for use on the public highways.
(b) Off road machinery is not designed or
			 used primarily for the transportation of persons or property and is only
			 incidentally operated or moved over the highway.
(c) Off road machinery chassis is specially
			 designed and manufactured by the manufacturer, (or for the manufacturer), to
			 serve solely as a mobile carriage and mount, (and a power source, where
			 applicable), for the machinery or equipment attached.
(d) Off road machinery chassis cannot,
			 without substantial structural modification, be used as a component of a
			 vehicle designed to transport persons or property on the highway.