Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-1 - AD VALOREM TAX › Section 810-4-1-.03 - Permanent Trailer Plates Procedures

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any owner of a truck trailer, tractor
			 trailer, or semi-trailer who chooses to purchase a permanent trailer plate must
			 annually assess the property in accordance with Rule
			 810-4-1-.04 in the county where
			 the truck trailer, tractor trailer, or semi-trailer is based.
(2) The issuance of permanent license plates
			 for truck trailers, tractor trailers, and semi-trailers are subject to the
			 definitions found in Rule
			 810-5-1-.240.
(3) If an owner of a truck trailer, tractor
			 trailer, or semi-trailer chooses to purchase a permanent trailer plate within
			 their designated renewal month, no property tax will be collected at the time
			 of registration, assuming there is no pre-existing property tax lien associated
			 with the property. Any pre-existing tax lien must be collected in accordance
			 with the guidelines set forth in §
								40-12-253,
Code of
			 Ala. 1975
. If the number of months for which taxes are delinquent
			 cannot be determined, the truck trailer, tractor trailer, or semi-trailer shall
			 be presumed to have been in the state for one preceding tax year. Truck
			 trailer, tractor trailer, or semi-trailer with delinquent registrations shall
			 be subject to payment of escaped ad valorem taxes for up to two prior years. If
			 an owner of a truck trailer, tractor trailer, or semi-trailer with a delinquent
			 registration chooses to purchase a permanent trailer plate, escape taxes are
			 only collectable up to the previous October 1.
(4) In the event an owner of a truck trailer,
			 tractor trailer, or semi-trailer purchases a permanent trailer plate and
			 subsequently chooses to relinquish the permanent plate for an annual plate,
			 property taxes must be collected. If the permanent plate is relinquished during
			 the scheduled renewal month, twelve months of tax should be collected. If the
			 permanent plate is relinquished after the time of renewal 12 months of tax
			 should be collected beginning the month following the last scheduled renewal
			 month. The owner of the truck trailer, tractor trailer, or semi-trailer is
			 responsible for notifying the local assessing official responsible for the
			 assessment of Business Personal Property Taxes of the change.
(5) In the event an owner of a truck trailer,
			 tractor trailer, or semi-trailer purchases an annual trailer plate and
			 subsequently chooses to relinquish the annual plate for a permanent plate
			 during the scheduled renewal month(s), the owner is not entitled to receive a
			 refund of any property tax that was paid at the time the annual trailer plate
			 was purchased. The owner is responsible for assessing the property the
			 following October 1 through December 31 in accordance with Rule
			 810-4-1-.04 in the county where
			 the truck trailer, tractor trailer, or semi-trailer is based. If the annual
			 plate is relinquished after the scheduled renewal month escape taxes are only
			 collectable up to the previous October 1. The owner is responsible for filing
			 an escape Business Personal Property Tax assessment for the property for the
			 prior October 1 lien date.
(6) In
			 the event a truck trailer, tractor trailer, or semi-trailer is purchased that
			 previously was issued a permanent trailer plate and the current owner chooses
			 to purchase an annual plate, proper assessment will be considered to have been
			 made in accordance with Rule
			 810-4-1-.04 by the previous owner
			 and taxes should be collected in advance through the current owner's next
			 renewal month.
(7) If a truck
			 trailer, tractor trailer, or semi-trailer is purchased and no information is
			 available to determine what type of trailer plate, if any, was previously
			 issued for the trailer escape taxes must be collected in accordance with the
			 guidelines set forth in §
								40-12-253,
Code of
			 Ala. 1975
. If the number of months for which taxes are delinquent
			 cannot be determined, the truck trailer, tractor trailer, or semi-trailer will
			 be presumed to have been in the state for one preceding tax year (prior 12
			 months). The truck trailer, tractor trailer, or semi-trailer with delinquent
			 registrations are subject to payment of escaped ad valorem taxes for up to two
			 prior years.
(8) In the event a
			 trailer, tractor trailer, or semi-trailer is purchased that previously was
			 issued a permanent trailer plate and the current owner chooses to purchase a
			 permanent trailer plate, proper assessment will be considered to have been made
			 in accordance with Rule
			 810-4-1-.04 by the previous owner
			 and no property tax will be collected.
Authors:
Shelley Tice, Jennifer Byrd
Statutory Authority:
Code of Ala.
				  1975
, §§
										32-8-2,
				  40-2A-7(a)(5),
				  40-12-240,
				  40-12-252,
				  40-12-253; Administrative Rules
				  810-5-1 -.04 and
				  810-5-1-.240.