reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-2 - REQUIREMENTS FOR REPORTING, REGISTERING, AND ASSESSING MANUFACTURED HOMES › Section 810-4-2-.08 - Citations

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any
			 manufactured home owner, unless specifically exempted, who fails to pay the
			 registration fee on manufactured homes shall be subject to a citation fee of
			 $15.
(2) All manufactured home
			 owners who fail to properly display the registration or ad valorem decals on
			 such manufactured homes shall be subject to a citation fee of $15.
(3) If the ad valorem tax or registration fee
			 and citation fees are not paid within fifteen (15) calendar days of the date
			 cited, the penalty of $24 will be assessed against the owner of the
			 manufactured home.
(4) The county
			 license inspector or deputy license inspector shall have authority to issue
			 citations. The county official charged with the responsibility of administering
			 this law shall have the authority to designate employees of his or her office
			 or by mutual consent of the tax assessor or county revenue commissioner,
			 employees of the tax assessor or county revenue commissioner, or appraisal
			 office as deputy license inspectors.
(5) Citation books will be printed and
			 distributed by the Alabama Department of Revenue to the County Manufactured
			 Home Registration Official. Citation forms are sequentially numbered and will
			 be subject to audit by the Alabama Examiners of Public Accounts. Keep records
			 of who the books are issued to, which citation numbers are in the book and
			 retain all books when completed.
(6) It is recommended that one county office
			 be designated to collect all manufactured home citation fees. License
			 inspectors are to turn in the yellow copy of the citation to the manufactured
			 home official daily to ensure collection of the citation fee prior to
			 registration/assessment.
(7) The
			 license inspector or deputy license inspector shall institute or cause to be
			 instituted criminal proceedings for all citations not paid within the 15 days
			 allowed. Refer to the
Code of Ala. 1975
, Section
			 40-12-10 for the proper procedure to use concerning the collection of citation fees and
			 penalties. Adequate records of the disposition of the citations should be kept
			 in the county manufactured home official's office.
Author:
Monica Mason
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-7-61,
				  40-7-64.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-2 - REQUIREMENTS FOR REPORTING, REGISTERING, AND ASSESSING MANUFACTURED HOMES › Section 810-4-2-.09 - Move Permits

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Before a manufactured home may be moved on the highways of Alabama, a moving
			 permit must be obtained from the county official who administers the
			 manufactured home registration laws. One fee of $10 will be charged for the
			 moving of each manufactured home (regardless of the number of transportable
			 modules to be moved). However, a move permit valid for fourteen (14) calendar
			 days will be issued for each transportable module. Proof of payment of any
			 applicable ad valorem tax or the current registration fee, issuance fee, and
			 any applicable penalties shall be required before the moving permit will be
			 issued.
(2) Manufactured home
			 dealers shall not be required to obtain a moving permit when moving a
			 manufactured home which is part of the dealer's inventory or when delivering a
			 manufactured home sold from the dealer's inventory.
(3) Manufactured homes owned by dealers,
			 manufacturers, lien holders, or homes being transported into or through the
			 State of Alabama shall not be required to obtain a move permit. Transporters
			 must provide proof of ownership as evidenced by a tag, decal, bill of sale,
			 bill of laden, or title.
(4) Lien
			 holders are required [within ten (10) days of moving any manufactured home] to
			 notify, in writing, the county registration official of the removal of said
			 manufactured home. The county registration official, upon receipt of such
			 written notification shall send [within ten (10) days] a notice of any
			 delinquent taxes or registration fees to the lien holder. Lien holders shall
			 pay delinquent taxes or registration fees within thirty (30) days of being
			 notified.
(5) Any person moving a
			 manufactured home without a moving permit shall be issued a traffic citation
			 and shall be guilty of a class C misdemeanor, and upon conviction shall be
			 subject to a fine of not less than $50. Any law enforcement official in the
			 State of Alabama may issue the traffic citation.
(6) This move permit shall be in addition to
			 any other moving permits required by law. This move permit satisfies the
			 requirement under the revenue manufactured home laws only and does not relieve
			 anyone moving a manufactured home from the move requirements established by the
			 Alabama Manufactured Housing Commission.
(7) A copy of the move permit shall be
			 forwarded to the county of destination.
(8) The issuing official may renew the move
			 permit based upon evidence submitted that unusual circumstances prevented the
			 moving of the manufactured home within the fourteen (14) calendar days
			 originally allowed.
Authors:
Monica Vaugh, Will Martin
Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-7-61,
				  40-7-64.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-2 - REQUIREMENTS FOR REPORTING, REGISTERING, AND ASSESSING MANUFACTURED HOMES › Section 810-4-2-.10 - Distribution

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Registration,
			 Delinquent Fee and Penalty (40-12-255(a) and
			 (b),
Code of Ala.
			 1975
)
(a) 25% State General
			 Fund
(b) 25% County General
			 Fund
(c) 25% County or City School
			 Board based on location
(d) 25%
			 City (Goes to County General Fund if located outside City Limits)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-2 - REQUIREMENTS FOR REPORTING, REGISTERING, AND ASSESSING MANUFACTURED HOMES › Section 810-4-2-.11 - Forms

Current through Register Vol. 42, No. 9, June 28, 2024
The county registration official and ad valorem tax official
				shall submit to the Department of Revenue by the 20th of each month a summary
				of the previous months' activities relating to the issuance of decals as set
				out in Form (ADV-MH43).
Author:
Monica Mason
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-7-61,
				  40-7-64.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-2 - REQUIREMENTS FOR REPORTING, REGISTERING, AND ASSESSING MANUFACTURED HOMES › Section 810-4-2-.12 - Landowners And Utility Reports

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The owner or lessor of real estate on
			 which any manufactured home is situated shall report the name and address of
			 the owner of such manufactured homes to the county assessing official upon
			 request of that official.
(2) Any
			 public or private entity that provides or sells any gas or electric services
			 and connects the services to any manufactured home shall, not less often than
			 monthly, report to the county tax assessing official a list containing each
			 such manufactured home connected to such service during the period preceding
			 the report, together with the name of the occupant and the location of the
			 connection.
Author:
Monica Mason
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-7-61,
				  40-7-64.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-2 - REQUIREMENTS FOR REPORTING, REGISTERING, AND ASSESSING MANUFACTURED HOMES › Section 810-4-2-.13 - Issuance Fees - Manufactured Homes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Purpose - This rule is issued pursuant to
			 the authority contained in Section
			 40-7-64,
Code of Ala. 1975
, for the purpose of establishing
			 guidelines and procedures pertaining to issuance fees on manufactured
			 homes.
(2) Procedures - The
			 following procedures shall be used for manufactured home issuance fees as of
			 October 1 of each year.
(a) Each county
			 official charged with the responsibility of administering and enforcing the
			 manufactured home laws of the State of Alabama shall follow procedures set
			 forth in Section
			 40-12-255(a),
Code of Ala. 1975
, pertaining to issuance fees on
			 manufactured homes.
(b) The
			 manufactured home issuance fee shall be $5 and collected between October 1 and
			 November 30 of the tax year, as provided in Section
			 40-12-255.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY › Section 810-4-3-.01 - Scope Of Rules. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Jennifer D. Hughes
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  Title 40, Section 9B.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY › Section 810-4-3-.04 - Authorization For Abatement - Chapter 9B

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Noneducational Ad Valorem Tax may be
			 abated with respect to private use industrial property. Education taxes, as
			 defined in
			 40-9B-3(5)
Code of Ala. 1975
, cannot be abated.
(2) Abatement of noneducational Ad Valorem
			 Tax cannot exceed the maximum exemption period as defined in §
								40-9B-3.
(3) In addition to the terms above, the
			 abatement will terminate if the property ceases to be used in the active
			 conduct of an industrial or research enterprise, or the approved activity for
			 six (6) consecutive months.
Author:
Jennifer D. Byrd
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  Title 40, Section 9B.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY › Section 810-4-3-.05 - Procedures For Granting Of Abatement - Chapter 9B

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A petition for abatement of
			 noneducational Ad Valorem Taxes may be made by any person who is the owner of
			 private use industrial development property, proposes to become a private user
			 of industrial development property, or undertakes a major addition to existing
			 industrial development property to the appropriate granting authority before
			 the time the property is placed in service for Ad Valorem Tax purposes in
			 accordance with the procedures described below. The petition must be
			 accompanied by an application provided by the department and contain
			 information that will permit the granting authority to make a reasonable
			 cost/benefit analysis to determine qualification for abatement and maximum
			 abatement period.
(2) Subject to
			 geographical, jurisdictional, or other limitations set forth in §
								40-9B-5(c),
Code of Ala. 1975
, and with the exception of data
			 processing centers, the appropriate governing body of a municipality, county,
			 or public industrial authority may grant abatements of noneducational Ad
			 Valorem Tax for a period not to exceed 10 years with respect to private use
			 industrial property.
(a) The governing body
			 of a municipality is authorized to grant abatements with respect to private use
			 industrial property located within the limits of the municipality or within the
			 police jurisdiction of the municipality; however, the governing body of the
			 municipality must also abate the corresponding municipal taxes.
(b) The governing body of a county is
			 authorized to grant abatements with respect to private use industrial property
			 located in the county and not within a municipality or the police jurisdiction
			 of a municipality unless consented to by resolution of the governing body of
			 the municipality.
(c) The governing
			 body of a public industrial authority is authorized to grant abatements with
			 respect to private use industrial property located within the jurisdiction of
			 the public industrial authority; however, no abatement of county taxes may be
			 granted unless the authority has also abated the corresponding municipal
			 taxes.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY › Section 810-4-3-.06 - Administrative Procedures. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Jennifer D. Hughes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  Title 40, Section 9B.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY › Section 810-4-3-.07 - Enforcement - Chapter 9B

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 department shall enforce Title 40, Chapter 9B,
Code of Ala.
			 1975
under the authority granted to the department §
								40-2-11
Code of Ala. 1975
.
(2) The department, through the Property Tax
			 Division, shall review and conduct inspections and investigations as necessary
			 on Ad Valorem Tax abatements granted under Title 40, Chapter 9B,
Code of Ala. 1975
.
Author:
Jennifer D. Byrd
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  Title 40, Section 9B.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY › Section 810-4-3-.09 - Property Qualifying For Abatement - Chapter 9G

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Property qualifying for tax abatements
			 under Title 40, Chapter 9G,
Code of Ala. 1975
must be
			 classified as an approved activity, as defined in §
								40-9G-1.
(2) If the trade or business to be conducted
			 by a private user at a given site is predominantly (i.e. more than 50% of the
			 project investment) in the nature of an approved activity then all of the
			 property to be acquired or constructed at said site will constitute industrial
			 development property eligible for abatements under Chapter 9G. If the
			 predominant activity is not in the nature of an approved activity, then only
			 that portion used in an approved activity will be eligible for abatements under
			 Chapter 9G and any related real property will not be eligible for an
			 abatement.
(3) To constitute a
			 qualifying project within the meaning of Title 40, Chapter 9G,
Code
			 of Ala. 1975
, there must be an investment in capital expenditures
			 that equals or exceeds $2,000,000 as part of any addition, expansion,
			 improvement, renovation, re-opening, rehabilitation of a facility, or
			 replacement of any existing equipment. The project must predominately involve
			 an approved activity. Abatements pursuant to Chapter 9G are not available if a
			 project agreement has been entered into with the Governor for the provision of
			 other incentives.
Replacement equipment and capitalized costs associated with
				renovating, remodeling rebuilding, and maintaining an existing operating
				approved activity as part of a qualifying project will qualify for
				abatement.
(4) All
			 abatements granted by Chapter 9G are subject to the requirements of Chapter 9B
			 except as follows:
(a) County noneducational
			 Ad Valorem Tax may be abated only with the consent by resolution of the
			 governing body of the county. Municipal noneducational Ad Valorem Tax may be
			 abated only with the consent by resolution of the governing body of the
			 municipality. State noneducational Ad Valorem Tax may be abated only with the
			 consent of the Governor. However, the governing body of a county and a
			 municipality may separately authorize one or more public industrial authorities
			 to provide by resolution for the consent on its behalf.
(b) The amount of any Ad Valorem Tax
			 abatement must be equal to the Ad Valorem Tax owed, minus the Ad Valorem Tax
			 owed for the tax year immediately preceding the qualifying project placed in
			 service date.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY › Section 810-4-3-.10 - Authorization For Abatement - Chapter 9G

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Noneducational Ad Valorem Tax may be
			 abated with respect to private use industrial property. Education taxes, as
			 defined in
			 40-9B-3(5),
Code of Ala. 1975
, cannot be abated.
(2) Abatement of noneducational Ad Valorem
			 Tax cannot exceed the maximum exemption period as defined in §
								40-9B-3,
Code of Ala. 1975
.
(3) In addition to the terms above, the
			 abatement will terminate if the property ceases to be used in the active
			 conduct of an industrial or research enterprise, or the approved activity for
			 six (6) consecutive months.
Author:
Jennifer D. Byrd
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  Title 40, Chapter 9B.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY › Section 810-4-3-.11 - Procedures For Granting Abatement - Chapter 9G

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A petition for abatement of
			 noneducational Ad Valorem Tax may be made by the owner of a qualifying project
			 to existing industrial development property, to the appropriate granting
			 authority in accordance with the procedures described below. The petition must
			 be accompanied by an application provided by the department and contain
			 information that will permit the granting authority to make a reasonable
			 cost/benefit analysis to determine qualification for abatement and maximum
			 abatement period.
(2) All
			 petitions for noneducational Ad Valorem Tax abatement, regardless of the
			 maximum exemption period, requested under Title 40, Chapter 9G,
Code of Ala. 1975
, will be granted as follows:
(a) County noneducational Ad Valorem Tax may
			 be abated only be the consent by resolution of the governing body of the
			 county. The governing body of a county may separately authorize one or more
			 public industrial authorities to provide by resolution for the consent on its
			 behalf.
(b) Municipal
			 noneducational Ad Valorem Tax may be abated only by the consent by resolution
			 of the governing body of the municipality. The governing body of a municipality
			 may separately authorize one or more public industrial authorities to provide
			 by resolution for the consent on its behalf.
(c) State noneducational Ad Valorem Tax may
			 be abated only with the consent of the Governor.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-3 - REQUIREMENTS FOR ASSESSING AND GRANTING OF ABATEMENT OF NONEDUCATIONAL AD VALOREM TAXES ON CERTAIN INDUSTRIAL PROPERTY › Section 810-4-3-.12 - Enforcement - Chapter 9G

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 department shall enforce Title 40, Chapter 9B, Code of Ala. 1975, under the
			 authority granted to the department §
								40-2-11,
Code of Ala. 1975
.
(2) The department through the Property Tax
			 Division, shall review and conduct inspections and investigations as necessary
			 on Ad Valorem Tax abatements granted under Title 40, Chapter 9B,
Code of Ala. 1975
.
Author:
Jennifer D. Byrd
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5) and Title 40, Chapter 9B and Chapter 9G.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-6 - CLARIFICATION OF PROCEDURES FOR TAX LIEN AUCTION AND TAX LIEN SALE › Section 810-4-6-.01 - Clarification Of Procedures For Tax Lien Auction And Tax Lien Sale

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Title 40,
			 Chapter 10,
Code of Ala. 1975
, allows the option for a
			 county to collect delinquent ad valorem taxes through a tax lien auction or tax
			 lien sale.
(2)
DEFINITIONS
: Definitions related to terms used in this
			 rule may be found in §
								40-10-181,
Code of
			 Ala. 1975
.
(3) Each
			 county tax collecting official shall have sole authority to decide whether his
			 or her county shall utilize the method of tax lien auction or sale to collect
			 delinquent property taxes. The method decided by the tax collecting official
			 shall apply to all property in that county for the year so decided. The
			 decision for which method to use shall be made no later than October 1 when
			 property taxes become due and payable. If the tax collecting official chooses
			 to hold a tax lien auction or sale then notice must be published in accordance
			 with §
								40-10-180,
Code of
			 Ala. 1975.
Notice under § 40-0-180(c),
Code of
			 Ala. 1975
, is not required for a tax lien auction if a tax lien
			 auction was held by the county the prior year. If the tax collecting official
			 holds a tax lien auction one year and the next year decides to hold a tax sale,
			 notice shall be published in accordance with §
								40-10-180,
Code of
			 Ala. 1975.
(4) The
			 principal amount of the delinquent taxes, the amount of accrued and accruing
			 interest thereon, and penalties, fees, and costs proposed through the day of
			 the tax lien auction relating to each year of assessment shall be included on
			 the tax lien auction list.
(5) If
			 the interest rate bid for the property reaches 0.00 percent and more than one
			 bidder remains, the tax collecting official shall draw lots to determine the
			 winning bidder for the property. The process of drawing lots shall be left to
			 the discretion of the county tax collecting official. The tax collecting
			 official shall have written procedures in place prior to the tax sale auction
			 and the procedures shall be made available to all bidders on or before the day
			 of the auction.
(6) The tax
			 collecting official shall pay the redemption money to the holder of the tax
			 lien certificate of sale upon surrender of the original tax lien certificate.
			 If the original tax lien certificate has been lost or destroyed, a copy made in
			 accordance with §
								40-10-190,
Code of
			 Ala. 1975
, shall be acceptable.
Author:
Kristie Pratt
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-2-11,
				  40-8-1(6).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-6 - CLARIFICATION OF PROCEDURES FOR TAX LIEN AUCTION AND TAX LIEN SALE › Section 810-4-6-.02 - Reduction Of Interest Rate On Redemptions Of Tax Delinquent Property And Verification Of Allowable Costs/Expenses

Current through Register Vol. 42, No. 9, June 28, 2024
(1) This change only applies to redemptions
			 from tax sales that occur on or after January 1, 2020.
(a) Once the tax becomes delinquent it
			 accrues interest at a rate of 12 percent per annum in accordance with §
									40-5-9,
Code of Ala. 1975
. The 12 percent per annum interest
			 rate remains in effect until the tax sale.
(b) If property is sold in a tax sale
			 occurring after January 1, 2020, an eight percent interest rate must be used to
			 calculate the redemption.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.200 - Fleet Online Registration And Tax (FORT) System

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In accordance with §
								40-12-305,
Code of Ala. 1975
, motor vehicles owned by fleet
			 operators may apply to the department for fleet license plates. Effective
			 January 1, 2022, fleet operators may apply for fleet license plates through the
			 Fleet Online Registration and Tax (FORT) system.
(2)
Definitions
.
(a) As defined in §
									40-12-240,
Code of Ala. 1975
, a "Fleet Vehicle" is a class I or
			 class II utility trailer, or motor vehicle with a gross vehicle weight not
			 exceeding 12,000 pounds that is owned or leased by a fleet operator, or a motor
			 vehicle which the department, by rule, deems to be a fleet vehicle.
(b) As defined in §
									40-12-240,
Code of Ala. 1975
, a "Fleet Operator" is a person,
			 owner, lessor, or an authorized designee that maintains or operates a fleet. A
			 "Fleet" is a group of 50 or more vehicles.
(c) "Fleet Vehicle is Based" is based where a
			 vehicle is most frequently dispatched, garaged, serviced, maintained, operated,
			 or otherwise controlled and from which it ordinarily departs and to which it
			 ordinarily returns.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.201 - Partial Or Full Exemption From Privilege Or License Tax And Registration Fee

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Anyone
			 claiming a partial or full registration fee exemption from the privilege or
			 license tax and registration fee levied on motor vehicles by the State of
			 Alabama must claim the exemption at the time of registration or re-registration
			 of the motor vehicle.
(2) Anyone
			 failing to claim a partial or full registration fee exemption at time of
			 registration will not be entitled to a refund of registration fees subsequently
			 claimed.
(3) Anyone qualifying for
			 a partial or full registration fee exemption after having registered his or her
			 motor vehicle must wait until his or her next registration period to claim the
			 partial or full registration fee exemption; provided, if the exemption is a
			 permanent exemption, such as a Prisoner of War exemption under Section
			 32-6-250,
Code of Ala. 1975
, upon surrender of the current
			 license plate, the qualified individual may be issued the requested and will
			 not be subject to future fees (but no refund of fees paid for the surrendered
			 plate shall be made).
(4) Anyone
			 entitled to a partial or full registration fee exemption who qualifies for and
			 elects to receive a distinctive license plate is not exempt from the payment of
			 the additional fee, if any, including the additional fee collected for
			 distinctive license plates in the year the metal plate is issued as provided
			 under Section
			 32-6-64.1,
Code of Ala. 1975
.
(5) Section
			 32-6-254,
Code of Ala. 1975
, provides a permanent exemption to
			 surviving spouses for the distinctive license plates authorized under Section
			 32-6-250,
Code of Ala. 1975
; provided the exemption ends at his
			 or her remarriage. The exemption is applicable even if the exemption was not
			 available during the lifetime of the service member, or if the service member
			 did not choose to exercise the exemption/obtain the distinctive license
			 plate.
(6) A partial or full
			 registration fee exemption is available to disabled veterans, active/retired
			 National Guard members, and United States Armed Forces Reserve active members
			 under Sections
			 32-6-130,
			 40-12-244,
			 and
			 40-12-254,
Code of Ala. 1975
, and may be applied to any standard
			 or distinctive license plate for qualifying individuals.
(7) Regional care organizations as defined in
			 Section
			 22-6-150,
Code of Ala. 1975
, are exempt from payment of all
			 state, county, and municipal license fees.
(8) Organizations defined in Sections
			 40-9-12 and
			 40-9-13,
Code of Ala. 1975,
are exempt from privilege or
			 license tax and registration fees.
Author:
Jonathan Lawrence
Statutory Authority:
Code of Ala.
				  1975
, §§
										32-6-131,
				  32-6-255,
				  40-2A-7(a)(5),
				  40-12-30(c).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.202 - Government License Plates

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Purpose
. In accordance with §
								40-12-250,
Code of Ala. 1975,
motor vehicles owned by, and used
			 by an agency of the state, county, municipality, or a volunteer fire department
			 must apply to the department for permanent license plates. This includes motor
			 vehicles on loan to such entities from the United Sates or any agency
			 thereof.
(2)
Registration
			 Requirements.
(a) The governmental
			 entity or volunteer fire department must utilize the department's electronic
			 portal to provide the make, type, model, and vehicle identification number of
			 the motor vehicle, together with any other information the department may
			 require for registration.
(b)
			 Pursuant to §
									40-12-250,
Code of Ala. 1975
, registration fees for all permanent
			 license plates provided for in this rule shall be the same as the fees for
			 standard passenger plates as provided for in §§
									40-12-242 and
			 40-12-273,
Code of Ala. 1975
. The department shall also collect
			 an issuance fee at the time of registration for all permanent license plates
			 provided for in this section in the amount as provided for in §
									40-12-271,
Code of Ala. 1975
.
(c) Upon approval of the registration
			 application, and electronic payment of applicable fees, the department shall
			 issue a permanent license plate to be used only on the registered motor
			 vehicle.
(d) As provided under
			 §
									40-12-250,
Code of Ala. 1975
, all fees associated with
			 governmental and volunteer fire department license plates shall be retained by
			 the department to cover administrative costs.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.203 - Students Temporarily Living In Jurisdiction Other Than Their Jurisdiction Of Legal Residence

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Billy Phillips
Statutory Authority:
Code of Ala.
				  1975
, §
										40-12-262.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.204 - Placement Of Motor Vehicle License Tags On Certain Motor Vehicles

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Section
			 32-6-51,
Code of Ala. 1975
, requires that license plates be
			 attached on the rear of a motor vehicle. Due to the configuration and use of
			 certain vehicles, placement of license plates in this manner is not practical.
			 Therefore, license plates shall be displayed on the front of the following
			 types of motor vehicles:
(a) Truck tractors
			 as defined in Section
			 40-12-240
(b) Certain trucks as defined in
			 Section
			 40-12-240 with the exception of self-propelled campers or house cars commonly referred to
			 as motor homes. License plates may be displayed on the front of trucks when:
1. The license plate is rendered difficult to
			 read because of the truck bumpers, or truck lift or other permanent
			 obstruction.
2. The license plate
			 is subject to being bent, defaced, mutilated because of the commodity hauled or
			 the use made of the truck.
3. The
			 license plate is subject to being covered with dirt, chemicals, etc., because
			 of vehicle design or use (i.e. dump trucks, trash or garbage trucks).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.205 - Commitment To Purchase Distinctive License Plates

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Under the authority provided by §
								32-6-64,
Code of Ala. 1975
, each person desiring to register a
			 vehicle in a new license plate category shall make application and shall remit,
			 as a commitment to purchase, the additional fee associated with the license
			 plate category in a manner as prescribed by rule of the Commissioner of
			 Revenue. Applications for commitments to purchase a distinctive license plate
			 (i.e. pre-commitment) shall be submitted electronically through a
			 pre-commitment portal that is available on the department's website.
(2) The applicant will be required to pay for
			 the pre-commitment application using a credit card. As provided by §
								32-6-64,
Code of Ala. 1975
, any credit card processing fee
			 associated with the transaction shall be paid by the person making the
			 commitment to purchase the distinctive license plate and shall be
			 nonrefundable. When payment is received, the applicant will receive an email
			 with the pre-commitment payment receipt.
(3) The department shall deduct from the
			 additional fee for distinctive license plates and retain a two and one-half
			 percent commission. The balance shall be forwarded to the Comptroller to be
			 retained in escrow, until such time as the revenue received is equal to or
			 greater than the minimum amount required to issue license plates in that
			 category, or the distinctive license plate fails to receive the required number
			 of pre-commitments during the one-year commitment to purchase period.
(4) If the distinctive license plate
			 sponsoring organization requires the applicant to substantiate qualification
			 eligibility to obtain the distinctive license plate, the applicant will be
			 required to provide proof of eligibility prior to payment. Upon the
			 department's receipt of the application, the applicant will receive an email
			 with instructions for submission of proof of eligibility. Proof of eligibility
			 may be provided to the department, or the sponsoring organization may
			 electronically verify an applicant's eligibility through the department's
			 pre-commitment portal. Proof of eligibility may include the following:
(a) Membership card.
(b) Letter from the chapter president
			 identifying the applicant as a member of the organization.
(c) Any other documentation as prescribed by
			 statute or the department.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.206 - United States Armed Forces Reserve Distinctive License Plates (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Billy R. Phillips, Brenda R.
				  Coone
Statutory Authority:
Code of Ala.
				  1975
, §§
										32-6-352,
				  40-2A-7(a)(5).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.207 - Motor Vehicle Wreckers

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Section
			 40-12-248,
Code of Ala. 1975
, provides that a motor vehicle
			 wrecker, commonly known as a tow truck, which is used primarily to move, tow or
			 recover disabled motor vehicles or used for impoundment purposes, shall be
			 licensed and registered based on the gross vehicle weight of the wrecker only
			 without regard to the gross vehicle weight of any motor vehicle to be towed by
			 the wrecker.
(2) The license tax
			 and registration fee shall be based on the gross vehicle weight of the wrecker
			 which includes the empty (unladen) weight of the wrecker fully equipped and
			 serviced for operation including the weight of any add-on equipment, tools,
			 spare tires, fuel, and passengers.
(3) A wrecker will be issued a restricted
			 "wrecker" license plate for the proper weight classification declared by the
			 vehicle owner upon the payment of the license tax and registration
			 fee.
(4) Definitions.
(a) The term "wrecker" is a motor vehicle
			 constructed or permanently adapted and primarily used for the purpose of
			 moving, lifting, towing, transporting, and recovering a disabled motor
			 vehicle.
(b) The term "motor
			 vehicle" includes every vehicle which is self-propelled, every vehicle which is
			 propelled by electric power, and every vehicle that is drawn by a
			 self-propelled vehicle, including every trailer and semitrailer, as provided by
			 §
									40-12-240,
Code of Ala. 1975
.
(c) The term "disabled" means the motor
			 vehicle is incapable of being self-operated.
(d) The term "impound" means to seize and
			 retain in legal custody.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.208 - National Guard Distinctive License Plates. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Billy Phillips, Brenda R. Coone
Statutory Authority:
Code of Ala.
				  1975
, §§
										32-6-352,
				  40-2A-7(a)(5).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.209 - Helping Schools Distinctive License Plates. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Billy R. Phillips
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.210 - Extending The Period For Use Of Standard And Distinctive License Plates (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author
: Johnny Newman
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  32-6-53.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.210.01 - Motor Vehicle Registration Expiration Dates And Registration Periods (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Johnny L. Newman
Statutory Authority:
Code of Ala.
				  1975
, §§3 2-6-61,
				  40-2A-7(a)(5).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.211 - Motor Vehicle Registration Periods, Delinquency, Penalty And Interest Charges

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Registration During Designated Renewal Period
.
(a) All motor vehicles, other than those
			 registered pursuant to the International Registration Plan provided in §
									32-6-56,
Code of Ala. 1975
, shall be renewed in the designated
			 renewal month as provided in §
									32-6-61,
Code of Ala. 1975
.
(b) If the last day of the designated renewal
			 month falls on a Saturday, Sunday, holiday, or any other day that the licensing
			 office is closed, the motor vehicle registrant may register his or her vehicle
			 the next business day without penalty and interest charges.
(c) Alabama license issuing officials may
			 send renewal notices to persons previously registering their motor vehicles in
			 that county. The failure of the license issuing official to offer this service,
			 or the failure of the renewal notice to be received by the motor vehicle owner
			 does not negate the penalty or interest charges levied under Alabama law for a
			 delinquent registration.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.212 - Undercover License Plates

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 License plate issuing officials may issue undercover license plates to law
			 enforcement agencies to carry out investigations and surveillances (Attorney
			 General Opinion 86-00271). Prior to the issuance of an undercover license
			 plate, the license plate issuing official must ensure that the requesting
			 Alabama law enforcement agency has obtained the appropriate state, county or
			 municipal license plate from the Department of Revenue as provided under §
								40-12-250,
Code of Ala. 1975
. The Alabama Law Enforcement Agency
			 (ALEA) is responsible for issuing state license plates to vehicles owned and
			 operated by the ALEA.
(2) Requests
			 for Undercover License Plates.
(a) The request
			 must be provided on the Department of Revenue Application for Undercover
			 License Plates (Form MV UC).
(b)
			 The United States General Services Administration (GSA) requires that federal
			 law enforcement agencies provide a copy of the Manufacturer's Statement of
			 Origin (MSO) with the Application for Undercover License Plates (form MV UC).
			 If the MSO cannot be provided, the agency must submit documentation from GSA to
			 allow exemption from this requirement.
(c) The ALEA requires their employees to
			 return a copy of the completed Application for Undercover License Plates (from
			 MV UC) to the Secretary of the ALEA.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.213 - Uses And Transferability Of Amateur Radio And Citizens Band Operators - Distinctive Tags

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Billy R. Phillips
Statutory Authority:
Code of Ala.
				  1975
, §§
										32-6-71,
				  40-12-272.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.214 - Uses And Transferability Of Special Tags Issued To Amateur Radio Operators Licensed By Civil Air Patrol

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Billy Phillips
Statutory Authority:
Code of Ala.
				  1975
, §§
										32-6-91,
				  40-12-272.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.215 - License Plates For Vintage Vehicles

Current through Register Vol. 42, No. 9, June 28, 2024
(1) For the purposes of this rule, the term
			 "Vintage Vehicle license plate" includes permanent Alabama license plate
			 registrations authorized under §§
								40-12-290 through
			 40-12-297,
Code of Ala. 1975
.
(2) For purposes of this rule, the term
			 "Vintage Vehicle" is as defined in §
								40-12-290,
Code of Ala. 1975
.
(3)
Vintage Vehicle
			 Requirements
. A Vintage Vehicle must have "the original or
			 substantially similar vehicle body, chassis, engine, and transmission as
			 designated for that make, model, year, and age vehicle."
(a) The motor vehicle must not have been
			 shortened, lengthened, raised, or lowered from its original size.
(b) Different model motor vehicle mechanical
			 parts and accessories cannot be used on the motor vehicle.
For example, a 1928 "Model A" Ford does not have a
				high-performance engine, mag tires, and advanced stereo equipment.
(c) "Replica" or "kit cars," which
			 are generally fiberglass reproductions, do not qualify for Vintage Vehicle
			 license plates.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.216 - Redesign and Reissue of Stillman College Distinctive License Plates. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Sherry Helms
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  32-6-53.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.218 - Disabled Veteran Distinctive License Plates. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
James Starling
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2-11,
				  40-2A-9(a)(5),
				  32-6-131,
				  40-12-272.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.219 - Design, Placement and Proper Use of Validation Decals

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Code of Ala.
			 1975
, §
								32-6-60,
			 provides for a validation decal or other device suitable for attaching to a
			 motor vehicle tags or license plates and shall be issued upon the payment of
			 the annual license tax and the satisfaction of all other registration
			 requirements as prescribed by law.
(2) After the requirements for registration
			 have been met, the Department of Revenue shall issue either one or two decals
			 to be affixed to a license plate which was required to be revalidated by
			 decal(s). The decal(s) will indicate the month assigned for registration and
			 the validation year.
(3) All
			 license plates which are issued "single" decals shall have the decal affixed to
			 the right decal pocket of the license plate.
Authors:
Terry Grace, Sherry Helms
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2-11,
				  32-6-64.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.220 - Medal Of Honor Winners And Prisoners Of War Distinctive Tags, Replacement Of (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Sherry Helms
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2-11,
				  32-6-255.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.221 - Re-Registration And Penalty Dates Under Staggered Registration Law (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
James P. Starling
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-12-272,
				  32-6-64.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.222 - Distinctive License Plates Issued To The Licensee Not Transferable Unless Plate Is Qualified Distinctive Type (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
James Starling
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2-11,
				  40-12-272,
				  32-8-3(a)
				  (2).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.224 - Fee Requirement For Certain Special Tags. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
James Starling
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2-11,
				  40-12-272,
				  32-6-71,
				  32-6-91,
				  32-6-131,
				  32-6-218.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › Section 810-5-1-.226 - Department Requirements For Accurate Registration Information

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The license
			 plate issuing officials are required to maintain accurate motor vehicle
			 registration records by license plate number, and to make the records available
			 to the Revenue Department in a timely manner in accordance with §
								40-12-260. The following procedures are hereby adopted to achieve this goal:
(a) In order to ensure that information is
			 available to law enforcement in a timely manner, license plate issuing
			 officials shall submit all motor vehicle registration records to the department
			 by the next business day following the date the registration was issued. The
			 official should review these records to ensure the registration records are
			 accurate and complete in the databases.
(b) All motor vehicle registration receipts
			 and records for license plates shall not include any information in the space
			 provided for current license plate number except the actual numbers and letters
			 which appear on the license plate.
(c) Dashes and other special characters are
			 not allowed in any license plate messages. Related to personalized plate
			 messages, spaces may be included and the letter O will always be replaced with
			 the number zero (0).
(d) Primary
			 and secondary tag types, as well as other information required by the
			 department, should be reflected in the registration records.