Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-240

Definitions

Official textalison.legislature.state.al.us37 subsections

# (a)

For the purpose of this article, the following terms shall have the respective meanings ascribed by this section:

# (1)

DEPARTMENT. The Alabama Department of Revenue.

# (2)

ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously or at regular periods at or from which a business or a part thereof is transacted.

# (3)

FARM TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows, mowing machines, and other implements designed and used for agricultural purposes and only incidentally moved upon public highways.

# (4)

FARMER. An individual, partnership, cooperative corporation, or other entity actively engaged in agriculture or agricultural activities as the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1).

# (5)

FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other amount as prescribed by the department.

# (6)

FLEET OPERATOR. A person, owner, lessor, or an authorized designee that maintains or operates a fleet.

# (7)

FLEET VEHICLE. Any of the following:
a. A motor vehicle with a gross vehicle weight of not more than 12,000 pounds that is either Class I or Class II property, as defined in Section 40-8-1, that is owned or leased by a fleet operator.
b. A utility trailer that is either Class I or Class II property, as defined in Section 40-8-1, that is owned or leased by a fleet operator.
c. A motor vehicle which the department, by rule, has deemed to be a fleet vehicle.

# (8)

FULL-TIME SALESPERSON. A person whose principal income is derived from selling motor vehicles for a licensed dealer and the income is reflected on the dealership payroll for the withholding of income taxes on income derived from motor vehicle sales.

# (9)

GROSS VEHICLE WEIGHT. Whenever used in Section 40-12-248, or elsewhere in this section, the empty weight of the truck or truck tractor, plus the heaviest load to be carried and, in the case of combinations, the empty weight of the heaviest trailer with which the power unit shall be placed in combination, plus the heaviest load to be carried. The intent being that all licenses which are levied on the basis of the “gross vehicle weight” of the vehicle plus the heaviest load to be carried, as “gross vehicle weight” is hereinabove defined, shall be collected and enforced uniformly.

# (10)

MINI-TRUCK. A four-wheeled reduced dimension truck that is not less than 48 inches wide, with an unladen weight, including fuels and fluids, of not less than 1,500 pounds, equipped with a fully enclosed metal cab, an installed speed governor to prevent the truck from attaining a speed of more than 25 miles per hour, headlamps, stop lamps, front and rear turn signal lamps, tail lamps, reflex reflectors, a parking brake, rearview mirrors, windshield, seat belts, and a nonconforming vehicle identification number.

# (11)

MOTORCYCLE. Every motor vehicle designed to travel on not more than three wheels in contact with the ground, including motor scooters and motor bicycles, but not including farm tractors.

# (12)

MOTOR VEHICLE. Every vehicle that is self-propelled, every vehicle that is propelled by electric power, and every vehicle that is drawn by a self-propelled vehicle, including every trailer and semitrailer.

# (13)

MOTOR VEHICLE DEALER. A new motor vehicle dealer or used motor vehicle dealer, as those terms are defined in Section 40-12-390, or a person who is licensed under Section 40-12-169 and engaged in the business of buying, selling, or exchanging of trailers, semitrailers, or manufactured homes.

# (14)

MOTOR VEHICLE MANUFACTURER. Every person engaged in the business of constructing or assembling vehicles or manufactured homes with manufacturing facilities located within this state.

# (15)

MOTOR VEHICLE REBUILDER. As defined in Section 40-12-390.

# (16)

MOTOR VEHICLE WHOLESALER. As defined in Section 40-12-390.

# (17)

MUNICIPALITY. Any incorporated city or town in this state.

# (18)

NEW MOTOR VEHICLE DEALER. As defined in Section 40-12-390.

# (19)

NONRESIDENT. Every person who is not a resident of this state.

# (20)

OWNER. Any of the following:
a. A person or persons holding the legal title to a motor vehicle.
b. The mortgagor or conditional vendee of a vehicle that is the subject of a chattel mortgage or an agreement for the conditional sale thereof or other like agreement with the right of purchase upon performance of the conditions stated in the agreement and with the immediate right of possession vested in the mortgagor or conditional vendee.
c. The lessee of a vehicle owned by the United States of America or any of its agencies or instrumentalities.

# (21)

PERSON. Every individual, firm, partnership, association, estate, trust, or corporation, and the receiver, assignee, agent, administrator, or other representative of any of them.

# (22)

PICKUP TRUCK. As defined in Section 32-8-2.

# (23)

PRIVATE PASSENGER AUTOMOBILE. Every motor vehicle designed primarily for the transportation of nine persons or less except the following:
a. Motorcycles.
b. Motor vehicles used in the transportation of persons for hire.
c. Trailers or semitrailers.
d. Self-propelled campers or house cars including every motor vehicle of the type usually referred to as a bus which is owned and operated by an individual for personal or private use and not for hire, rent, or compensation. Motor trucks of the type commonly known as “pickups” or “pickup trucks,” regardless of the use made of any such motor trucks and regardless of whether the owner thereof owns or has access to any other mode of transportation, shall not be deemed to constitute a private passenger automobile.

# (24)

PUBLIC HIGHWAY. Every highway, road, street, alley, lane, court, place, trail, drive, bridge, viaduct, or trestle, located either within a municipality or in unincorporated territory, and laid out or erected by the public or dedicated or abandoned to the public or intended for use by or for the public. The term “public highway” shall apply to and include driveways upon the grounds of universities, colleges, schools, and institutions, but shall not include private driveways, private roads, or private places not intended for use by the public.

# (25)

SELF-PROPELLED CAMPERS or HOUSE CARS. A self-propelled motor vehicle designed and used primarily for mobile living quarters. The living quarters on self-propelled campers or house cars are constructed as an integral part of the motor vehicle and are not detachable. Self-propelled campers or house cars are commonly known as motor homes.

# (26)

SEMITRAILER. Every vehicle without motive power designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that some part of its weight and some part of its load rest upon or are carried by another motor vehicle.

# (27)

STATE. A state, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or a province of the Dominion of Canada.

# (28)

TAX YEAR. The tax year of this state, being the 12-month period commencing on each October 1.

# (29)

TRAILER. Every vehicle without motive power designed to carry persons or property wholly on its own structure and to be drawn by another motor vehicle.

# (30)

TRAVEL TRAILER. A vehicle without motive power, designed and constructed as a camping vehicle or a temporary dwelling, living, or sleeping place drawn by a private passenger automobile or a pickup truck, but not including folding or collapsible camping trailers included within the definition of utility trailer, nor manufactured homes as defined in Section 40-12-255(n).

# (31)

TRUCK. Every self-propelled motor vehicle designed and used primarily for the transportation of property in or upon its own structure, every self-propelled motor vehicle of the types known as “campers” and “house cars,” and every vehicle of the type commonly called a wrecker, which is used to move disabled motor vehicles for repair, storage, and other purposes.

# (32)

TRUCK TRACTOR. 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.

# (33)

USED MOTOR VEHICLE DEALER. As defined in Section 40-12-390.

# (34)

UTILITY TRAILER. A trailer primarily designed to be drawn by a passenger car or pickup truck, including luggage trailers, folding or collapsible camping trailers, and other small trailers of similar size and function, but shall not include boat trailers.

# (35)

VEHICLE. Every device in, upon, or by which any person or property is or may be transported or drawn upon a highway, excepting devices moved by muscular power or used exclusively upon rails or tracks or electric personal assistive mobility devices.

# (b)

All references in this article to the judge of probate or licensing official shall be deemed to include the revenue commissioner, license commissioner, or other county official designated by law to register motor vehicles, issue license plates, and perform other duties in connection with motor vehicle licenses.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §692; Acts 1967, Ex. Sess., No. 223, p. 282, §1; Acts 1967, No. 302, p. 842; Acts 1967, No. 580, p. 1343, §1; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §5; Acts 1989, No. 89-946, p. 1859, §1; Acts 1994, No. 94-584, p. 1071, §1; Acts 1997, No. 97-177, p. 267, §1; Act 2003-342, p. 851, §1; Act 2011-205, p. 384, §2; Act 2015-499, p. 1801, §1; Act 2019-129, §1.

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