Motor carriers exempt from ad valorem taxes

Motor carriers, as defined in Section 12-37-2810, are exempt from ad valorem taxes imposed pursuant to this chapter on large commercial motor vehicles and buses.

Last amended: 2017 Act No. 40 (H.3516), SECTION 8.I, eff January 1, 2019. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections

Source: view the official text

In this chapter (40 sections)

12-37-2000 · Department shall examine statements and may require other…
12-37-2010 · Auditors may require agents to report length of lines in…
12-37-2020 · Actions for taxes in case of failure or refusal to pay;…
12-37-2110 · Definitions
12-37-2120 · Filing of report required
12-37-2130 · Annual valuation of private cars of private car companies
12-37-2140 · Method of valuation
12-37-2150 · Tax levy against assessed value
12-37-2160 · Disposition of proceeds
12-37-2170 · Penalty for failure to file return or to pay tax
12-37-2190 · Effect of other ad valorem taxes
12-37-2270 · Failure to pay tax works a forfeiture
12-37-2410 · Definitions
12-37-2420 · Required tax returns
12-37-2430 · Valuation of aircraft
12-37-2440 · Ratios for valuation of aircraft
12-37-2450 · Tax levy
12-37-2460 · Disposition of tax proceeds
12-37-2470 · Penalty for failure to file return or to pay tax
12-37-2490 · Effect of other ad valorem taxes upon aircraft of airline…
12-37-2600 · Motor carriers exempt from ad valorem taxes
12-37-2610 · Tax year for motor vehicles
12-37-2615 · Penalties for violation of Section 12-37-2610
12-37-2620 · Tax determined for twelve or twenty-four month period,…
12-37-2630 · Property tax return to be filed prior to application for…
12-37-2640 · Auditor to determine assessed value of motor vehicle
12-37-2645 · Assessment ratio for determining assessed value of motor…
12-37-2650 · Issuance of tax notices and paid receipts; delegation of…
12-37-2660 · Listing of license registration applications to be…
12-37-2675 · Transfer of vehicle license, tax levy prohibited until…
12-37-2680 · Determination of assessed value of vehicle; high mileage…
12-37-2690 · Assessment and collection of municipal taxes
12-37-2710 · Returns for personal property registered with state…
12-37-2720 · Exception as to motor vehicles held for sale by dealers
12-37-2721 · Exemptions from motor vehicle tax
12-37-2722 · Exemptions from the motor vehicle tax
12-37-2723 · Article inapplicable to vehicles operated on highway with…
12-37-2725 · Cancellation of license plate and registration certificate…
12-37-2730 · Penalties; summons
12-37-2735 · Repealed

Full table of contents →