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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-268

Other Taxes Precluded

Official textalison.legislature.state.al.us

The registration fee or license tax herein required to be paid on motor vehicles shall be in lieu of all other privilege or license taxes which the state or any county or municipality thereof might impose, where the motor vehicle is used by the owner; provided, that only one such license tax can be levied and collected on one and the same motor vehicle for one and the same period of time; provided further, that incorporated cities and towns are hereby authorized to collect a reasonable license or privilege tax on motor vehicles used for carrying passengers or freight for hire.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §711.

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In this chapter (40 sections)
  1. 40-12-246.1 · License Tax and Registration Fees - Exemption for Motor…
  2. 40-12-247 · License Taxes and Registration Fees - Hearses and Ambulances
  3. 40-12-248 · License Taxes and Registration Fees - Trucks or Truck…
  4. 40-12-249 · License Taxes and Registration Fees - Trucks or Truck…
  5. 40-12-250 · Tags for Motor Vehicles Used by State, Etc
  6. 40-12-251 · Motor Tractors
  7. 40-12-252 · Basis of Tax for Trailers; Permanent License Plate
  8. 40-12-253 · Ad Valorem Taxation of Motor Vehicles
  9. 40-12-254 · Motor Vehicles Issued to Disabled Veterans; Fees
  10. 40-12-255 · Manufactured Homes
  11. 40-12-256 · Travel Trailers - Ad Valorem Taxation - Generally
  12. 40-12-257 · Citations for Noncompliance with Sections 40-12-255 and…
  13. 40-12-258 · Reregistration of Certain Stored Motor Vehicles; Placement…
  14. 40-12-259 · Computation and Payment of License Tax and Registration Fee
  15. 40-12-260 · Transfer of License Plates; Registration Procedures;…
  16. 40-12-262 · Effect of Provisions Relative to Registration and Display…
  17. 40-12-263 · Registration of Certain Commercial Vehicles Owned by…
  18. 40-12-264 · Time Limit for Purchase of Tags or Plates; Dealer Plates;…
  19. 40-12-265 · Mutilation or Alteration of Tags; Replacement Tags; Use of…
  20. 40-12-267 · Date Licenses Become Due and Delinquent
  21. 40-12-268 · Other Taxes Precluded
  22. 40-12-269 · Remittance of Moneys and Certification of Lists of Motor…
  23. 40-12-270 · Disbursement of Net Proceeds from License Taxes and…
  24. 40-12-271 · Fee of Probate Judge or County License Commissioner for…
  25. 40-12-271.1 · Exemption for Disabled Veterans from License Plate…
  26. 40-12-272 · Rules and Regulations for Enforcement of Sections…
  27. 40-12-273 · Increase in License Tax and Registration Fee Authorized
  28. 40-12-274 · Disposition of Additional Fees Collected Pursuant to…
  29. 40-12-275 · Review of Personalized License Plates Issued Under This…
  30. 40-12-290 · Registration of Vintage Vehicle
  31. 40-12-291 · Design and Renewal of License Plates or Tags
  32. 40-12-292 · Replacement of Defaced, Lost or Destroyed Plates or Tags
  33. 40-12-293 · Exemption from Certain Other Licensing Requirements,…
  34. 40-12-294 · Rules and Regulations
  35. 40-12-296 · Disposition of Funds
  36. 40-12-297 · Registration of Original License Plate Issued in Model Year…
  37. 40-12-300 · Preparation, Issuance, and Use of Distinctive License…
  38. 40-12-301 · Transfer of Distinctive License Plates Between Motor…
  39. 40-12-302 · Design
  40. 40-12-305 · Implementation of Fort System
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