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-.05 - Manufactured Homes - General

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Any manufactured home owner subject to registration laws must show proof of
			 payment of sales/use tax.
(2) Any
			 manufactured home owner subject to registration laws must furnish the prior
			 years' registration receipt or if the manufactured home has never been
			 registered in the State of Alabama, then a copy of a bona fide bill of sale and
			 certificate of title, or title application issued by the Alabama Revenue
			 Department for 1990 or subsequent year model must be furnished. Registration
			 fees shall be collected from the date of the bill of sale or the date the
			 manufactured home entered the state, but in no case will the registration fees
			 be due and payable for any period greater than two previous years plus the
			 current year.
(3) Manufactured
			 homes will be registered in the office of the official who collected ad valorem
			 tax on manufactured homes prior to passage of the Act. However, responsibility
			 for administration of the Act may be transferred to another county official
			 with mutual consent of the elected officials involved.
(4) All manufactured homes subject to the
			 registration fee shall be registered between October 1 and November 30 of each
			 year. All owners of manufactured homes subject to the registration fee for the
			 first time shall have thirty (30) calendar days from the date of the bill of
			 sale or from the date the manufactured home entered the state for the first
			 time to register the manufactured home without a delinquent fee.
(5) All manufactured homes subject to
			 registration for the first time where a bill of sale or certificate of title is
			 not furnished will be presumed to have been in the state for the two previous
			 years and the registration fee shall be immediately due and payable for the two
			 previous years plus the current year, but in no case will the registration fee
			 be due and payable for any period prior to October 1, 1991.
(6) All manufactured homes subject to the
			 registration fee on October 1, 1991, shall not be subject to ad valorem tax for
			 the 90-91 tax year.
(7)
			 Registration fees are good statewide for the entire year. Transfer of ownership
			 for a current registration is not required.
(8) Register a multi-unit manufactured home
			 as a "double wide or larger" and issue one decal for each complete serviceable
			 unit, regardless of the number of sections involved.
(9) Proper notation and disposition of decals
			 issued to exempt entities for discovery purposes shall be made on the
			 manufactured home report.
(10) Any
			 person violating any provision of Section
			 40-12-255,
Code of Ala. 1975
, shall be guilty of a Class C
			 misdemeanor and, upon conviction thereof, shall be subject to a fine of not
			 less than $50.00.
Author:
Monica Mason
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-7-61,
				  40-7-64.