Ala. Code § 40-12-248

Current through the 2024 Regular Session.
Section 40-12-248 - License taxes and registration fees - Trucks or truck tractors - Generally
(a) For each truck or truck tractor using the public highways of this state, annual license taxes and registration fees based on the gross vehicle weight in pounds are imposed and shall be charged. For the purposes of this section, the term "gross vehicle weight" shall mean the empty weight of the truck or truck tractor plus the heaviest load to be carried and, in the case of combinations, shall be deemed to include also the empty weight of the heaviest trailer with which the power unit shall be placed in combination, plus the heaviest load to be carried. No tolerance or margin of error shall be allowable under this section, except as provided in subsection (b).
(b) For each truck or truck tractor using the public highways of this state, the annual license taxes and reg istration fees herein imposed shall consist of:
(i) the base amount applicable to the truck or truck tractor under the schedule of base amounts set forth in this subsection; plus
(ii) the additional amount, if any, applicable to the truck or truck tractor under the schedule of additional amounts set forth in this subsection:

SCHEDULE OF BASE AMOUNTS

Gross Vehicle

Weight in Pounds

Base Amount

0 to 8,000

$10.70

8,001 to 10,000

17.50

10,001 to 12,000

52.50

12,001 to 18,000

85.00

18,001 to 26,000

117.50

26,001 to 33,000

150.00

33,001 to 42,000

260.00

42,001 to 55,000

292.50

55,001 to 64,000

325.00

64,001 to 73,280

357.50

73,281 to 80,000

407.50

80,001 or over

445.00

SCHEDULE OF BASE AMOUNTS

Gross Vehicle

Weight in Pounds

Base Amount

0 to 8,000

$2.30

8,001 to 10,000

17.50

10,001 to 12,000

52.50

12,001 to 18,000

85.00

18,001 to 26,000

117.50

26,001 to 33,000

150.00

33,001 to 42,000

260.00

42,001 to 55,000

292.50

55,001 to 64,000

325.00

64,001 to 73,280

357.50

73,281 to 80,000

407.50

80,001 or over

445.00

The total amount of the annual license tax and registration fee shall be limited with respect to trucks or truck tractors owned and used by a farmer for transporting farm products or the personal property of the farmer for use on his or her farm to a maximum of thirty dollars ($30) where the gross vehicle weight of the truck does not exceed 30,000 pounds; to a maximum of eighty-five dollars ($85) where the gross vehicle weight of the truck exceeds 30,000 pounds, but does not exceed 42,000 pounds; and to a maximum of two hundred fifty dollars ($250) where the gross vehicle weight of the truck or truck tractor is up to and including the class currently designated 80,001 pounds or over. The annual license tax and registration fee shall be limited with respect to trucks owned and used by any person for activities reasonably related to the harvesting and processing of forest products to a maximum of forty dollars ($40) where the gross vehicle weight of the truck does not exceed 30,000 pounds and to a maximum of sixty-five dollars ($65) where the gross vehicle weight exceeds 30,000 pounds, but does not exceed 42,000 pounds. Where the gross vehicle weight of a truck or truck tractor owned and used by any person for activities reasonably related to the harvesting and processing of forest products exceeds 42,000 pounds, the annual license tax and registration fee for the restricted tags shall consist of the base amount applicable to the truck tractor under the schedule base amounts set forth in this subsection, plus the additional amount applicable to the truck or truck tractor under the schedule of additional amounts set forth in this subsection.

For purposes of enforcement of farm truck license tags or of forest products truck license tags, all scaled weight shall be allowed a tolerance or a margin of error of 10 percent of the true gross or axle weights to allow for any climatic conditions.

For each truck tractor that is operated by a certificated motor carrier and that is operated exclusively within 15 miles of the corporate limits of the incorporated municipality in which it is customarily domiciled, but not including vehicles operating beyond the borders of Alabama, and which is registered in the county in which it is customarily domiciled, a total annual license tax and registration fee of three hundred dollars ($300) is imposed and shall be charged.

The total amount of the annual license tax and reg istration fee shall be limited to the following schedule for all self-propelled campers or house cars, but a self-propelled camper or a house car whose weight does not exceed 8,000 pounds, shall be subject to Section 40-12-273(b):

SCHEDULE OF BASE AMOUNTS

Gross Vehicle

Weight in Pounds

Base Amount

0 to 8,000

$10.70

8,001 to 12,000

25.00

12,001 to 18,000

50.00

18,001 to 26,000

87.50

26,001 to 33,000

137.50

33,001 to 42,000

250.00

SCHEDULE OF ADDITIONAL AMOUNTS

Gross Vehicle

Weight in Pounds

Base Amount

0 to 8,000

$2.30

8,001 to 12,000

25.00

12,001 to 18,000

50.00

18,001 to 26,000

87.50

26,001 to 33,000

137.50

33,001 to 42,000

250.00

(1) Notwithstanding the other provisions of this section, a pickup truck as defined in Section 32-8-2, which is used for personal or agricultural use and which is not operated for commercial purposes, shall be licensed and registered based on the gross weight of the vehicle only without regard to the heaviest load to be carried including the heaviest load to be carried on any trailer used in combination with the truck, and, for purposes of this subdivision, the term "gross vehicle weight in pounds" as used in this subsection means the gross weight of the vehicle only without regard to the heaviest load to be carried including the heaviest load to be carried on any trailer used in combination with the truck.
(2) Notwithstanding the other provisions of this section, 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.
(c) Every person making application for license under this section to use a truck or truck tractor on the public highways of this state shall be required to file a statement declaring the gross vehicle weight of the truck or truck tractor with the judge of probate, or other county licensing officer, in the county in which the application is made. Upon payment of the applicable motor vehicle license tax or registration fee, the license to use the truck or truck tractor on the public highways of this state shall be limited to the gross vehicle weight so declared by the owner, which shall be deemed to constitute the allowable gross vehicle weight for which the vehicle is licensed.

After having obtained a license under this section with respect to any truck or truck tractor, the owner thereof may during the then current tax year voluntarily increase the allowable gross vehicle weight for which the vehicle is licensed by filing a new statement declaring the vehicle's gross weight, applying for a new license applicable to the appropriate gross vehicle weight classification, surrendering the license plates or tags previously obtained, and paying the difference between the fees applicable to a license for the higher weight classification desired and the fee in respect of the license so surrendered. The license classification of a truck or truck tractor may not be decreased, however, except once a year at the time new license tags or plates are purchased for the truck or truck tractor.

Ala. Code § 40-12-248 (1975)

Amended by Act 2022-206,§ 1, eff. 4/4/2022.
Amended by Act 2021-337,§ 1, eff. 10/1/2021.
Amended by Act 2015-499,§ 1, eff. 6/12/2015.
Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 93, p. 108; Code 1940, T. 51, §697; Acts 1967, Ex. Sess., No. 223, p. 282, §5; Acts 1967, No. 580, p. 1343, §2; Acts 1971, No. 1206, p. 2092, §1; Acts 1981, No. 81-865, p. 1655; Acts 1984, No. 84-186, p. 286, §1; Acts 1986, Ex. Sess., No. 86-687, p. 83, §1; Acts 1989, No. 89-946, p. 1859, §2; Act 97-916, §1; Act 2004-520, p. 1051, §1; Act 2006-276, p. 482, §1; Act 2006-356, p. 946, §1; Act 2011-540, §1.