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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-153

Exemptions from Article

Official textalison.legislature.state.al.us

Nothing in this article shall apply to any motor vehicle owned and operated by any department, board, bureau, commission, or taxing area or other agency of the federal government or of the State of Alabama or any political subdivision thereof, nor shall the provisions of this article apply to any school bus operated by the State of Alabama, any political subdivision thereof, or any private or privately operated school or schools.

Last amended: Acts 1961, No. 674, p. 925, §16; Acts 1965, No. 750, p. 1357, §9.

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In this chapter (40 sections)
  1. 40-17-104 · Time for Filing Claim
  2. 40-17-105 · Payment of Refund; Appropriation
  3. 40-17-106 · Powers of Commissioner of Revenue
  4. 40-17-107 · Tractors Owned by Applicant to Be Assessed for Ad Valorem…
  5. 40-17-108 · False or Fraudulent Claims
  6. 40-17-120 · “Gasoline” Defined
  7. 40-17-121 · Purpose of Division
  8. 40-17-122 · Eligibility for Refund; Amount
  9. 40-17-124 · False or Fraudulent Claims
  10. 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
  11. 40-17-140 · Definitions
  12. 40-17-141 · Levy; Amount of Tax
  13. 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
  14. 40-17-144 · Penalty for False Statements
  15. 40-17-145 · Payment of Tax
  16. 40-17-146 · Disposition of Proceeds of Tax; Appropriations
  17. 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
  18. 40-17-148 · Reports of Motor Carrier
  19. 40-17-150 · Annual Identification Markers
  20. 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
  21. 40-17-153 · Exemptions from Article
  22. 40-17-154 · Article Cumulative
  23. 40-17-155 · Penalties
  24. 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
  25. 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
  26. 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
  27. 40-17-163 · Rules and Regulations
  28. 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
  29. 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
  30. 40-17-166 · Exemption of Certain Vehicles from Excise Tax
  31. 40-17-167 · Decal Requirement Suspended
  32. 40-17-168 · Legislative Findings
  33. 40-17-168.1 · Definitions
  34. 40-17-168.2 · Levy and Collection of Tax; Application and Fee
  35. 40-17-168.3 · Application Form
  36. 40-17-168.4 · License Requirement
  37. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  38. 40-17-168.6 · Refusal to Issue License; Appeal
  39. 40-17-168.7 · Issuance of License
  40. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
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