Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-251

Motor Tractors

Official textalison.legislature.state.al.us

For each motor tractor used on the highways of this state there shall be paid a license or privilege tax of $100; provided, however, that this license shall not be collected for a tractor when run on a highway to be transferred from one point to another for use on a farm with or without a “small trailer” or with or without a “semitrailer,” or when used on the highway for transferring what is commonly known as a “portable sawmill” or a “well-boring outfit,” or when used on the highway by a farmer for the purpose of transporting to and from his farm farm products or products to be used on his farm.

Last amended: Acts 1935, No. 194, p. 256; Acts 1939, No. 403, p. 528; Code 1940, T. 51, §702; Acts 1943, No. 571, p. 575.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 40-12-221 · License Required
  2. 40-12-222 · Levy and Amount of Tax. (Amended by Act 2026-111)
  3. 40-12-223 · Exemptions
  4. 40-12-224 · Collection of Tax
  5. 40-12-226 · Deposit in State Treasury
  6. 40-12-227 · Disposition of Funds
  7. 40-12-240 · Definitions
  8. 40-12-241 · Station Wagons, Jeeps, Etc., Classified as Passenger…
  9. 40-12-242 · License Taxes and Registration Fees - Private Passenger…
  10. 40-12-242.1 · License Taxes and Registration Fees-Allocation of…
  11. 40-12-242.2 · License Taxes and Registration Fees-Electirc Low-Speed…
  12. 40-12-243 · License Taxes and Registration Fees - Exemption of Private…
  13. 40-12-244 · License Tags and Registration Fees - Exemption for Members…
  14. 40-12-245.1 · License Taxes and Registration Fees - Vehicles Designed…
  15. 40-12-246 · License Taxes and Registration Fees - Motor Buses or Motor…
  16. 40-12-246.1 · License Tax and Registration Fees - Exemption for Motor…
  17. 40-12-247 · License Taxes and Registration Fees - Hearses and Ambulances
  18. 40-12-248 · License Taxes and Registration Fees - Trucks or Truck…
  19. 40-12-249 · License Taxes and Registration Fees - Trucks or Truck…
  20. 40-12-250 · Tags for Motor Vehicles Used by State, Etc
  21. 40-12-251 · Motor Tractors
  22. 40-12-252 · Basis of Tax for Trailers; Permanent License Plate
  23. 40-12-253 · Ad Valorem Taxation of Motor Vehicles
  24. 40-12-254 · Motor Vehicles Issued to Disabled Veterans; Fees
  25. 40-12-255 · Manufactured Homes
  26. 40-12-256 · Travel Trailers - Ad Valorem Taxation - Generally
  27. 40-12-257 · Citations for Noncompliance with Sections 40-12-255 and…
  28. 40-12-258 · Reregistration of Certain Stored Motor Vehicles; Placement…
  29. 40-12-259 · Computation and Payment of License Tax and Registration Fee
  30. 40-12-260 · Transfer of License Plates; Registration Procedures;…
  31. 40-12-262 · Effect of Provisions Relative to Registration and Display…
  32. 40-12-263 · Registration of Certain Commercial Vehicles Owned by…
  33. 40-12-264 · Time Limit for Purchase of Tags or Plates; Dealer Plates;…
  34. 40-12-265 · Mutilation or Alteration of Tags; Replacement Tags; Use of…
  35. 40-12-267 · Date Licenses Become Due and Delinquent
  36. 40-12-268 · Other Taxes Precluded
  37. 40-12-269 · Remittance of Moneys and Certification of Lists of Motor…
  38. 40-12-270 · Disbursement of Net Proceeds from License Taxes and…
  39. 40-12-271 · Fee of Probate Judge or County License Commissioner for…
  40. 40-12-271.1 · Exemption for Disabled Veterans from License Plate…
Full table of contents →