Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-166

Exemption of Certain Vehicles from Excise Tax

Official textalison.legislature.state.al.us

Any vehicles of the classes described in Section 40-17-160 owned by the state, county, or any incorporated municipality or agency, or instrumentality thereof, or any vehicle not requiring a license plate or motor vehicle license, including but not limited to forklift trucks and agricultural vehicles, shall be exempt from any excise tax levied by the provisions of this chapter.

Last amended: Acts 1980, No. 80-739, p. 1503, §7; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1.

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. 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
  2. 40-17-140 · Definitions
  3. 40-17-141 · Levy; Amount of Tax
  4. 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
  5. 40-17-144 · Penalty for False Statements
  6. 40-17-145 · Payment of Tax
  7. 40-17-146 · Disposition of Proceeds of Tax; Appropriations
  8. 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
  9. 40-17-148 · Reports of Motor Carrier
  10. 40-17-150 · Annual Identification Markers
  11. 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
  12. 40-17-153 · Exemptions from Article
  13. 40-17-154 · Article Cumulative
  14. 40-17-155 · Penalties
  15. 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
  16. 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
  17. 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
  18. 40-17-163 · Rules and Regulations
  19. 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
  20. 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
  21. 40-17-166 · Exemption of Certain Vehicles from Excise Tax
  22. 40-17-167 · Decal Requirement Suspended
  23. 40-17-168 · Legislative Findings
  24. 40-17-168.1 · Definitions
  25. 40-17-168.2 · Levy and Collection of Tax; Application and Fee
  26. 40-17-168.3 · Application Form
  27. 40-17-168.4 · License Requirement
  28. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  29. 40-17-168.6 · Refusal to Issue License; Appeal
  30. 40-17-168.7 · Issuance of License
  31. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
  32. 40-17-168.9 · Cancellation of License
  33. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
  34. 40-17-168.11 · Tax Payments and Returns
  35. 40-17-168.12 · Reporting of Information; Single Return for Multiple…
  36. 40-17-168.13 · Receipt and Remission of Taxes; Liability
  37. 40-17-168.14 · Recordkeeping
  38. 40-17-168.15 · Disposition of Funds
  39. 40-17-168.16 · Civil Penalties
  40. 40-17-168.17 · Criminal Penalties
Full table of contents →