Alabama Department of Revenue
Motor Vehicle Division
810-5-1-.206 Military Exemptions and the United States Armed Forces Reserve Distinctive License Plates.
(1) Active members of the United States Armed Forces Reserve, who are residents of Alabama, shall be entitled to claim a registration fee exemption for one passenger vehicle owned by the active member of a reserve unit.
(2) The registration fee exemption shall apply to only one passenger vehicle to include trucks with gross vehicle weights not exceeding 8,000 pounds. Passenger vehicles shall not include self-propelled campers or house cars, motorcycles, trailers, semitrailers, or motor vehicles used in the transportation of persons for hire. Additional distinctive license plates may be acquired after payment of the required registration fees, and taxes. Where an active member of the United States Armed Forces Reserve moves to another county and desires to purchase a U.S. Armed Forces Reserve military license plate, and the registration fee exemption has already been claimed in the prior county, the reserve member shall present the active reserve identification card or Common Access Card, and the most recent copy of his or her Leave and Earnings Statement (LES) to the county license plate issuing official. This documentation aids the license plate issuing official in ensuring that the individual qualifies to purchase the U.S. Armed Forces Reserve military license plate.
(3) The U.S. government began issuing modified United States military identification cards in October 2004 referred to as Common Access Cards (CAC). The new cards do not contain a status field for military personnel which means that one cannot view the new cards to determine whether an individual is in the National Guard, Reserves, or is active duty military. The new cards are issued to new enlistments, persons receiving promotions, and military personnel receiving replacement cards for other reasons. Previously issued cards containing the status field will remain valid until October 2007 or until the cards expire, whichever comes first.
(4) To claim the exemption, the active reserve member must present, to county license plate issuing official, an active reserve identification card or Common Access Card, and an affidavit signed by the unit commander confirming
the reservist/vehicle owner remains in military service and is entitled to the registration fee exemption.
(5) The passenger vehicle for which the United States Armed Forces Reserve distinctive license plate is sought shall be owned by the active reserve member as evidenced by the reservist’s name appearing on the title. The vehicle
not be owned by a trust, corporation, LLC, spouse, dependent, etc.
(6) The registration fee exemption for the active reserve member may
be applied to a standard passenger license plate or other distinctive license plate categories in addition to the active reserve license plate category. Active reserve members desiring to acquire a distinctive license plate other than the United States Armed Forces Reserve plate must pay the additional fee applicable to the license plate category requested prior to acquiring the distinctive license plate.
(7) United States Armed Forces Reserve license plates are renewed under the staggered registration system. Reservists are to renew in the month assigned by law according to the first letter of the individual reservist’s last name.
(8) When a vehicle owned by an active reserve member is sold, junked, or otherwise disposed of, the active reserve license plate shall be removed from the vehicle, and shall remain with the active reserve member. Should the active reserve member acquire another vehicle, the United States Armed Forces Reserve license plate may be transferred to the other vehicle upon payment of the transfer fee to the county license plate issuing official.
(9) While an Alabama resident may qualify for the registration fee exemption, ad valorem tax must be remitted to the county license plate issuing official prior to issuance of a United States Armed Forces Reserve license plate, standard license plate or other distinctive license plate for which the registration
exemption is applied.
(10) In the event a member of any United States Armed Forces Reserve unit, by virtue of military orders is deployed outside Alabama, and thus unable to personally provide to the county license plate issuing official an active reserve identification card or Common Access Card, and is otherwise entitled to an exemption under Section 40-12-244, Code of Alabama 1975, or other section of Alabama law providing for registration fee exemptions for members of any United States Armed Forces Reserve unit on active military duty, the spouse, dependent or person granted power of attorney to conduct business on behalf of the reservist, may provide proof, as described below, that reservist/vehicle owner is on active duty in military service, and the county license plate issuing official, relying on the proof provided, may authorize the registration fee exemption and issue the requested United States Armed Forces Reserve distinctive license plate, standard license plate, or other distinctive license plate for the reservist.
(11) In the event the reservist is deployed, the proof document to be presented shall be the most recent copy of the reservist’s “Leave and Earnings Statement” (LES) or a copy of his/her mobilization orders, and the reservist’s spouse or dependent’s military identification card.
(Authority: Sections 40-2A-7(a)(5) and 32-6-352, Code of Alabama 1975) (History: Adopted through APA July 29, 2003, effective September 2, 2003; Amended: Filed October 28, 2005, effective December 2, 2005)