Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-12-401 — Licensing of Off-Road Vehicle Dealers
(a) Beginning October 1, 2025, every off-road vehicle dealer, as defined in Section 32-8-2, shall be subject to the licensing provisions of this article.
(b) The department may adopt rules to implement and administer this section.
Source: official text