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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-254

Motor Vehicles Issued to Disabled Veterans; Fees

Official textalison.legislature.state.al.us

# (a)

Any disabled veteran of World War II or of any other hostilities in which the United States was, is, or shall be engaged against any foreign state, whether as a result of a declared war or not, who owns an automobile which has been, is or shall hereafter be all or partly paid for with funds furnished for such purpose by the Administrator of Veterans’ Affairs under authority of any act of the Congress of the United States, is exempt from all license fees and ad valorem taxes required by or prescribed in this article; provided, that the veteran keeps such motor vehicle only for private use. Application for an exemption may be made to the probate judge of the county in which such veteran resides. The state Department of Revenue shall prescribe and furnish application forms to be used and may require the applicant to supply such information as may be necessary to enable the probate judge to determine the veteran’s eligibility for the exemption. The application shall be sworn to or affirmed by the veteran and shall be accompanied by the document or instrument, or a certified copy thereof, which evidences the veteran’s ownership of the vehicle. Upon determination of eligibility and grant of the exemption, the probate judge shall issue a license plate or stamp, to be provided by the state Department of Revenue, permitting the operation of the motor vehicle.

# (b)

In lieu of applying the registration fee exemption to the disabled veteran license plate category provided for in this section, the exemption may be applied to any license plate category in which the disabled veteran qualifies to obtain a license plate. Any additional fee imposed for a plate from a distinctive or personalized license plate category shall still be required in order to obtain the plate.

Last amended: Acts 1947, No. 19, p. 5; Acts 1953, No. 234, p. 300; Act 2016-339, §1.

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In this chapter (40 sections)
  1. 40-12-224 · Collection of Tax
  2. 40-12-226 · Deposit in State Treasury
  3. 40-12-227 · Disposition of Funds
  4. 40-12-240 · Definitions
  5. 40-12-241 · Station Wagons, Jeeps, Etc., Classified as Passenger…
  6. 40-12-242 · License Taxes and Registration Fees - Private Passenger…
  7. 40-12-242.1 · License Taxes and Registration Fees-Allocation of…
  8. 40-12-242.2 · License Taxes and Registration Fees-Electirc Low-Speed…
  9. 40-12-243 · License Taxes and Registration Fees - Exemption of Private…
  10. 40-12-244 · License Tags and Registration Fees - Exemption for Members…
  11. 40-12-245.1 · License Taxes and Registration Fees - Vehicles Designed…
  12. 40-12-246 · License Taxes and Registration Fees - Motor Buses or Motor…
  13. 40-12-246.1 · License Tax and Registration Fees - Exemption for Motor…
  14. 40-12-247 · License Taxes and Registration Fees - Hearses and Ambulances
  15. 40-12-248 · License Taxes and Registration Fees - Trucks or Truck…
  16. 40-12-249 · License Taxes and Registration Fees - Trucks or Truck…
  17. 40-12-250 · Tags for Motor Vehicles Used by State, Etc
  18. 40-12-251 · Motor Tractors
  19. 40-12-252 · Basis of Tax for Trailers; Permanent License Plate
  20. 40-12-253 · Ad Valorem Taxation of Motor Vehicles
  21. 40-12-254 · Motor Vehicles Issued to Disabled Veterans; Fees
  22. 40-12-255 · Manufactured Homes
  23. 40-12-256 · Travel Trailers - Ad Valorem Taxation - Generally
  24. 40-12-257 · Citations for Noncompliance with Sections 40-12-255 and…
  25. 40-12-258 · Reregistration of Certain Stored Motor Vehicles; Placement…
  26. 40-12-259 · Computation and Payment of License Tax and Registration Fee
  27. 40-12-260 · Transfer of License Plates; Registration Procedures;…
  28. 40-12-262 · Effect of Provisions Relative to Registration and Display…
  29. 40-12-263 · Registration of Certain Commercial Vehicles Owned by…
  30. 40-12-264 · Time Limit for Purchase of Tags or Plates; Dealer Plates;…
  31. 40-12-265 · Mutilation or Alteration of Tags; Replacement Tags; Use of…
  32. 40-12-267 · Date Licenses Become Due and Delinquent
  33. 40-12-268 · Other Taxes Precluded
  34. 40-12-269 · Remittance of Moneys and Certification of Lists of Motor…
  35. 40-12-270 · Disbursement of Net Proceeds from License Taxes and…
  36. 40-12-271 · Fee of Probate Judge or County License Commissioner for…
  37. 40-12-271.1 · Exemption for Disabled Veterans from License Plate…
  38. 40-12-272 · Rules and Regulations for Enforcement of Sections…
  39. 40-12-273 · Increase in License Tax and Registration Fee Authorized
  40. 40-12-274 · Disposition of Additional Fees Collected Pursuant to…
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