ADOR - Motor Vehicles Rulebook

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810-5-1-.201. Exemptions from Privilege or License Tax and Registration Fee at Time of Registration or Re-registration.

(1) Anyone claiming the exemption from the privilege or license tax and registration fee levied on automobiles and motor vehicles by the State of Alabama must claim the exemption at the time of registration or re-registration of the vehicle.

(2) Anyone not claiming an exemption at time of registration will not be entitled to a refund of registration fees subsequently claimed.

(3) Anyone qualifying for an exemption after having registered his or her motor vehicle must wait until his or her next registration period to claim the exemption; provided, if the exemption is a permanent exemption, such as a Prisoner of War exemption under Section 32-6-250, upon surrender of the current license plate, the qualified individual may be issued the requested exemption plate and will not be subject to future payments of fees (but no refund of fees paid for the surrendered plate shall be made).

(4) Anyone entitled to an exemption who qualifies for and elects to receive a distinctive license plate that has an additional fee is not exempt from the payment of the additional fee.

(5) Section 32-6-254 provides a permanent exemption to surviving spouses for the distinctive license plates authorized under Section 32-6-250; provided the exemption ends at his or her remarriage. The exemption is applicable even if the exemption was not available during the lifetime of the service member, or if the service member did not choose to exercise the exemption/secure the distinctive license plate. (Authority: Sections 40-2A-7(a)(5), Code of Alabama 1975 (Adopted through APA effective July 30, 1982; Amended: Filed October 28, 2005, effective December 2, 2005)

810-5-1-.202. Personalized License Tags - Rejection of Objectionable Language or Symbols.

(1) WHEREAS, the Department of Revenue is authorized by statute to promulgate rules and regulations relating to the use and operation of a private passenger or pleasure motor vehicle before the owner thereof can obtain a personalized license tag, the Department of Revenue shall determine whether or not to manufacture and issue the license plate as applied for.

(2) IT IS THEREFORE ORDERED that no license plate be manufactured and issued which contains objectionable language or symbols which are considered by the Department of Revenue to be offensive to the peace and dignity of the State of Alabama. (Adopted July 22, 1982) (Authority: §§40-2-11 and 32-6-151)

810-5-1-.204. Placement of Motor Vehicle License Tags on Certain Motor Vehicles.

(1) The Commissioner of Revenue is of the opinion that Act 143 of the 1961 Legislature, now Section 32-6-51 Code of Alabama 1975, has certain conflicts in regard to the placement of license plates on trucks or truck tractors.

(2) In order to comply with the legislative intent of Act 143 which requires the license plates to be conspicuous and "plainly visible", the Department of Revenue mandates that the placement of license plates issued for truck tractors as defined in Section 40-12-240, as amended, be displayed on the front of the truck tractors (excluding motor homes).

(3) Owners or operators of trucks as defined in Section 40-12-240, as amended, may display the license plate in the front of the vehicle when:

(a) The license plate is rendered difficult to read because of the truck bumpers, or truck lift or other permanent obstruction.

(b) The license plate is subject to being bent, defaced, mutilated because of the commodity hauled or the use made of the truck.

(c) The license plate is subject to being covered with dirt, chemicals, etc., because of vehicle design or use (i.e. dump trucks, trash or garbage trucks).

(4) The license plate required of all other motor vehicles shall be placed on the rear of such vehicle as provided by said Act. (Adopted October 1, 1962, amended July 23, 1982, amended May 30, 1989, amended September 18, 1992) (Authority: §§40-2-11, 40-12-272, Code of Alabama 1975.)

810-5-1-.205. Temporary Tags - Authorized Uses.

(1) Act No. 79-817, 1979 Regular Session of the Alabama Legislature, was enacted for the purpose of providing temporary tags to purchasers of motor vehicles under certain conditions. The Act also provides for three distinct and temporary type tags to be used by such issuing agents. For the Probate Judges, License Commissioners, and Directors of Revenue who are already designated agents under the Title Law, it is only necessary that they file an application with this office using their designated agent's number under the Title Section to become a designated agent to issue temporary tags primarily to vehicles to be licensed out-of-state. However, if for any reasonable and valid reason the Judges need to issue more than one temporary tag to any one individual they are allowed to do so under this Act so long as the temporary period does not exceed sixty days. All issuing agents will be held accountable for those tags assigned to them by license number for accounting purposes. The same applies to tag receipts.

(2) The dealers will be furnished a distinctive type tag. The dealers are only authorized to issue temporary tags to those persons who purchase a motor vehicle for titling and registration in another state. Each such dealer can only issue one temporary tag to the same individual for the same vehicle. This also applies to manufacturers and dealers in mobile homes who will have a third distinctive type motor vehicle tag to be issued only to vehicles which will be licensed out-of-state.

(3) The Act further provides that mobile home manufacturers and dealers in mobile homes must post a continuing bond in an amount not less than $5,000.00 or in lieu of such bond such manufacturer or dealer may file a condensed balance sheet as of a date not more than three months prior to July 1, of each year evidencing a net worth of not less than $25,000.00.

(4) The Department of Revenue, Motor Vehicle Division, will furnish all forms, receipts, and temporary tags to be used by the issuing agents. The price of each tag is $2.25 as shown on the remittance advice form and each designated agent, manufacturer, or dealer shall remit to the Department of Revenue, Motor Vehicle Division, on the remittance advice form the sum of $1.50 for each temporary tag issued. The balance of fee ($.75) shall be remitted to the County Commission of the county in which the tag is issued. The $.75 to be paid to the county is an issuance fee and no additional fees are to be collected by the issuing authority. The remittance advice form will be in three parts and the original of the form is to be remitted to the Department of revenue along with fees listed thereon. The second copy is to be furnished to county in which issued along with county remittance and the third copy is to be retained by the issuing agent for a period of one year from date of issuance for accounting purposes by the Examiners of Public Accounts. The receipt forms will be in triplicate with the original to be sent to the Department of Revenue, Motor Vehicle Division, the second copy to the purchaser, and the third copy to be retained by the issuing agent for accounting purposes. These tags are cardboard tags and should be posted by the purchaser in the rear window of the motor vehicle for which it was purchased. The information to be written on the tag by each issuing agent shall be in ink showing the date issued, date expiring, and such other information as is required on the temporary license tag. All issuing agents are requested to forward the remittance to this office by the 10th of the month following date issued. (Adopted September 24, 1979, amended July 30, 1982) (Authority: §40-2-11 and 32-6-218)

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)

(1)

810-5-1-.207. Disabled Veterans - Uses and Transferability of Distinctive Tags.

(1) For the sake of uniformity and standardization, upon implementation of Act 81-933, of the First Special Session of the Alabama Legislature, the Revenue Department shall issue the distinctive "disabled veterans" license plate required by this Act to all disabled veteran applicants qualified for the issuance of license plates under Code of Alabama, 1975, as amended, Sections 32-6-130, 40-12-244, and 40-12-254.

(2) This shall be a permanent license plate, designed in accordance with Act 81-933 of the First Special Session of the 1980 Legislature and this license plate shall be revalidated each year as required by Act 80-631, 1980 Regular Session of the Alabama Legislature (The Staggered Registration System) for private passenger motor vehicles.

(3) The disabled veteran's license plates are not transferable between persons. A disabled veteran who has properly qualified and has been issued a distinctive "disabled veteran" license plate, upon selling his vehicle, shall remove the license plate from the vehicle. The purchaser (transferee) of the vehicle shall purchase a new license plate for the vehicle, unless specifically exempt from same.

(4) The disabled veteran can deliver his distinctive disabled veteran license plate to the Probate Judge or other county official authorized and required by law to issue license plates and have his distinctive license plates reassigned to his replacement motor vehicle. (Adopted August 2, 1982) (Authority: §§40-12-272 and 32-6-131)

810-5-1-.208 Military Exemptions and the National Guard Distinctive License Plates.

(1) Active members of the Alabama National Guard, who are residents of Alabama, shall be entitled to claim a registration fee exemption for one passenger vehicle owned by an active guardsman.

(2) Retired members of the Alabama National Guard with twenty (20) years or more service, who are residents of Alabama, are also entitled to claim a registration fee exemption for one passenger vehicle owned by the retired member.

(3) The registration fee exemption shall apply to only one personally- owned, private 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 National Guard license plates may be acquired by paying the regular privilege or license tax and registration fee as provided by law. Where an active member of the Alabama National Guard moves to another county and desires to purchase a National Guard military license plate, and the registration fee exemption has already been claimed in the prior county, the guard member shall present the National Guard 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 will aid the license plate issuing official in ensuring that the individual qualifies to purchase the National Guard military license plate.

(4) 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.

(5) To claim the exemption, the active National Guard member must present to the county license plate issuing official, a proper identification card and an affidavit signed by the unit commander, confirming that the member/vehicle owner remains in the National Guard or State Guard and is entitled to the registration fee exemption.

(6) A retired member of the Alabama National Guard must present proper identification and a NGB Form 22, or a Notice of Eligibility for Retired Pay at Age 60 as proof of retirement status.

(7) The passenger vehicle for which the National Guard distinctive license plate is sought shall be owned by the member as evidenced by the member’s name appearing on the title. The vehicle shall not be owned by a trust, corporation, LLC, spouse, dependent, etc.

(8) The registration fee exemption for the active and retired National Guard member may only be applied to the distinctive National Guard license plate or National Guard personalized distinctive license plate. Payment of the additional fee must be remitted to the county license plate issuing official before the National Guard personalized distinctive license plate may be issued.

(9) When the vehicle owned by the active or retired member is sold, junked, or otherwise disposed of, the distinctive National Guard license plate shall be removed from the vehicle, and shall remain with the member. Should the member acquire another vehicle, the distinctive National Guard license plate may be transferred to the other vehicle upon payment of the appropriate transfer fee to the county license plate issuing official.

(10) In the event a member of any Alabama National Guard unit, by virtue of military orders, is deployed outside Alabama, and thus is unable to personally provide to the county license plate issuing official the affidavit by his/her unit commander confirming that the member is on active military service and is thus entitled to an exemption under Section 40-12-244, Code of Alabama 1975, or other section of Alabama law providing for motor vehicle registration fee exemptions, the spouse, dependent or person granted power of attorney to conduct the business of the member may provide proof, as described below, that the member/vehicle owner is in active military service, and the county license plate issuing official, relying on the proof provided, may authorize the registration fee exemption and issue the requested National Guard distinctive license plate for the member.

(11) In the event the Guard member is deployed outside Alabama, the proof document to be presented shall be the most recent copy of the serviceman’s “Leave and Earnings Statement” (LES) or a copy of his/her mobilization orders, and the Guard member’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 October 28, 2005, effective December 2, 2005)

810-5-1-.209 Helping Schools Distinctive License Plates.

(1) Owners of all motor vehicles, who are residents of Alabama, shall be entitled to purchase a Helping Schools distinctive license plate. The registrant shall pay an annual additional fee as provided by law to secure the license plate. This fee shall be paid in addition to the regular registration fee that applies to the type of motor vehicle being registered as well as all applicable taxes.

(2) Owners of private passenger vehicles, to include pickup trucks of not more than 8,000 pounds gross vehicle weight, self-propelled campers or house cars, motorcycles or motor driven cycles may request either a pre-numbered or personalized Helping Schools distinctive license plate. If a pre-numbered plate is issued, the registrant shall receive a registration receipt, license plate, and validation decals at the time of registration.

(3) If a personalized plate is requested, the registrant shall receive a registration receipt, sixty (60) day temporary bearing the personalized message, and validation decals at the time of registration. Once the plate is manufactured, it will be shipped to the registrant or to the county tag office, if requested by the issuing official.

(4) Owners of commercial motor vehicles who desire to display the Helping Schools distinctive license plate shall comply with all rules and regulations governing commercial vehicles to include numbering schemes, when applicable.

(5) The Department of Revenue may alter the design of the Helping Schools distinctive license plate as may be necessary for issuance on all types of motor vehicles.

(6) Registrants may designate the school district for which they desire the net proceeds to be distributed. The county tag issuing official shall distribute the additional fee less the cost of production of the plate to the designated district. When a registrant fails to designate a school district or indicates no preference, the funds shall be distributed to the school district in which the funds were generated. The net proceeds will be used to purchase classroom supplies and equipment in grades K-12 of the public schools in the district.

Authority: Section 40-2A-7(a)(5), Code of Alabama 1975. History: New rule: Filed March 30, 2004, effective May 4, 2004.

810-5-1-.210 Extending the Period for Use of Standard and Distinctive License Plates.

(1) The term “standard license plates” as used in this rule shall be deemed to include the following license plate categories:

(a) Passenger automobile license plates;

(b) License plates for trucks with gross weights not exceeding 12,000 pounds;

(d) License plates for motor homes with gross weights not exceeding 12,000 pounds.

1. The term “distinctive license plates” as used in this rule shall be deemed to include collegiate license plates as authorized under Section 32-6-150 and the various multi-year military and other specialty plates authorized under Chapter 6 of Title 32 and Chapter 12 of Title 40.

(2) This rule shall not pertain to the following categories of license plates:

(a) Apportioned

(b) State, county or municipal government (including motorcycles)

(d) Temporary (including Manufacturer Temporary)

(e) Volunteer Fire Departments

(f) Federal Government Loaned Vehicles

(g) National Guard (including disability access)

(h) Purple Heart (including disability access)

(i) Prisoner of War (including disability access)

(j) Medal of Honor Recipient (including disability access)

(k) Vintage Vehicle (including motorcycle)

(l) Consular Official

(m) USS Alabama Battleship Commission

(n) Standard motorcycle

(o) Manufacturer

(p) Dealer (including dealer motorcycle)

(q) Trailer

(r) Ambulance/Hearse

(s) Commercial Bus

(t) Taxi

(u) Rental Trailer

(v) Trucks with gross weights exceeding 12,000 pounds

(w) Farm trucks

(x) Forest products trucks

(y) Motor homes (exceeding 12,000 pounds gvw)

(3) Under the authority of Section 32-6-53, Code of Alabama 1975, and pursuant to the issuance of a proclamation of emergency under date of February 19, 2004 by Governor Bob Riley, the Commissioner of Revenue hereby extends the period of use of standard and distinctive license plates for a two-year period; accordingly, the issuance of the next series of standard license plates shall be delayed until the period January 1, 2009 through November 30, 2009, and the current series of standard license plates (“Stars Fell on Alabama”) shall be extended until the new series is issued.

(4) Any new distinctive license plate categories created either by legislative action or through the pre-commitment process as provided in Chapter 6 of Title 32, on or after January 1, 2004, shall be valid for a period of five (5) years as provided in Section 32-6-62. Furthermore, any existing distinctive license plate category which is due to be reissued during the period from January 1, 2005 through December 31, 2007 will be extended for an additional two-year period.

(5) The extension herein provided refers to the use of the metal license plate, and does not extend the period for annual reregistration of the vehicle. Vehicle owners shall continue to timely renew their registrations in their designated renewal month, including payment of ad valorem taxes, issuance fees, and registration fees, and shall be issued revalidation decals to be attached

to the license plates.

(6) Anyone acquiring a vehicle subject to registration in Alabama during the period beginning January 1, 2007 and extending through December 31, 2008, desiring a standard license plate, shall be issued the license plate series that was originally issued beginning January 1, 2002 (the “Stars Fell on Alabama” series).

(7) In the event the license plate becomes illegible or deteriorates to the condition that law enforcement could have difficulty reading the license plate or determining the type of license plate, the owner shall return to his or her license plate issuing official, and upon surrender of the original license plate and payment of the appropriate fee, secure a replacement license plate as authorized under Section 40-12-265. (Authority: Sections 40-2A-7(a)(5) and 32-6-53, Code of Alabama 1975) (History: Adopted through APA June 18, 2004, effective July 23, 2004)

810-5-1-.210.01 Motor Vehicle Registration Expiration Dates and Registration Periods.

(1) Active members of the Alabama National Guard, who are residents of Alabama, shall be entitled to claim a registration fee exemption for one passenger vehicle owned by an active guardsman.

(6) A retired member of the Alabama National Guard must present proper identification and a NGB Form 22, or a Notice of Eligibility for Retired Pay at Age 60 as proof of retirement status.

(10) In the event a member of any Alabama National Guard unit, by virtue of military orders, is deployed outside Alabama, and thus is unable to personally provide to the county license plate issuing official the affidavit by his/her unit commander confirming that the member is on active military service and is thus entitled to an exemption under Section 40-12-244, Code of Alabama 1975, or other section of Alabama law providing for motor vehicle registration fee exemptions, the spouse, dependent or person granted power of attorney to conduct the business of the member may provide proof, as described below, that
the member/vehicle owner is in active military service, and the county license plate issuing official, relying on the proof provided, may authorize the registration fee exemption and issue the requested National Guard distinctive license plate for the member.

810-5-1-.211 Motor Vehicle Registration Delinquency Penalty and Interest Charges.

(1) Penalties for the late registration of a motor vehicle are codified in Sections 40-12-260(a)(5) and 32-6-65(b), Code of Alabama 1975, as amended by Act 2004-529. Additionally, a penalty under Section 40-12-249(b) is applicable to anyone operating a vehicle with an improper class license plate. This rule does not address the penalty provisions of Section 40-12-255(b) involving manufactured homes.

(2) Act 2004-529, effective August 1, 2004, increases the number of days to register a newly acquired vehicle from ten (10) days to twenty (20) days. The Department of Revenue construes the provisions of Section 40-12-260(a)(4)a., where the Code, after the Act 2004-529 amendment, continues to indicate a 10-day period for vehicle transfers, as being in error, and that registrants, effective August 1, 2004, have 20 days from date of purchase or acquisition to register a newly acquired vehicle without penalty. The Department takes this position based on Alabama court decisions where it was held that the bill’s synopsis indicate the legislative intent, and decisions that have held that if a particular code section contains conflicting information, the later data is to be considered the intent of the Legislature.

(3) The Department of Revenue interprets the 20-day provisions of Act 2004-529 as being effective for any motor vehicle registered August 1, 2004 or thereafter. Therefore, if a motor vehicle is acquired in the month of July 2004, and the 10-day “grace period” to register the vehicle ends in the month of August 2004, license plate issuing officials shall construe the new law as extending the 10-day grace period to 20 days. Example: a new vehicle is acquired on July 26, 2004. The ten-day period to register the vehicle begins on July 27, 2004 and extends into August. Thus, because Act 2004-529 becomes effective on August 1, 2004, the purchaser is given an additional 10 days to register his newly acquired vehicle.

(4) In determining the 20-day penalty free period, the day the vehicle was actually acquired is not included in the calculations (see Section 1-1-4, Code of Alabama 1975 and opinion of the Attorney General to Honorable Walker Hobbie, Judge of Probate, Montgomery County, under date of November 14, 1980). Thus issuing officials, in calculating the 20-day “grace period” must begin counting using the day following the purchase or acquisition date.

(5) In calculating the 20 day penalty and interest “grace period,” if the 20th day falls on a Saturday, Sunday, holiday, or any day that the county issuing office is closed, the vehicle owner may register his or her vehicle the next business day without penalty and interest charges as per Alabama law.

(6) If someone is issued a current and valid Alabama temporary license plate(s) before the 20-day penalty and interest “grace period” expires for his or her newly acquired vehicle, penalty and interest are not to be charged if the vehicle is registered while the temporary plate(s) remains valid. The temporary plate must have been acquired prior to the delinquent period.

(7) If someone is issued a current and valid temporary license plate for his or her newly acquired vehicle in another jurisdiction, penalty and interest shall not be charged when registered while the temporary plate is valid, even if the 20th day occurs before the temporary plate expires. Provided, the temporary plate acquired from another jurisdiction must have been secured within the 20-day “grace period” from date purchased or acquired.

(8) Section 32-6-65(b), in defining the phrase “late registration of a motor vehicle” uses the phrase “date of purchase or acquisition.” There are many ways one may acquire a motor vehicle, including:

            (a)        Gift,
            (b)        Prize,
            (c)        Divorce settlement,
            (d)        Estate settlement.

(9) It is the responsibility of anyone acquiring a vehicle to prove to the satisfaction of the license plate issuing official the date the vehicle was acquired, if the vehicle was operated with a temporary license plate, and any other factor that would assist the issuing official in determining when the registration fee liability attaches, and if delinquency penalty and interest charges are due.

(10) Situations sometimes occur where the date of purchase is different from the date of acquisition. In cases where the registrant can document to the issuing official that the newly acquired vehicle was not received by the owner until a date subsequent to the purchase date, penalty and interest shall not be charged if the vehicle is registered within 20 days of the acquisition date. Example: Someone acquiring a new truck from a dealership, as part of the purchase contract, requires the dealer to paint the truck and add special equipment, and such changes result in the new owner not taking possession of the truck until several days after the date shown on the title application as the purchase date.

(11) Situations sometimes occur where a purchaser will acquire a motor vehicle, have it delivered by the selling dealership to the purchaser’s location, where it is stored until weeks or months later when the purchaser needs to place the vehicle into service. If the purchaser documents to the license plate issuing official that the vehicle was delivered by the seller and not subsequently operated on the public highways prior to the vehicle being registered, the issuing official shall charge no late registration penalty or interest.

(12) Under provisions of the Alabama Certificate of Title and Antitheft Act, a salvage motor vehicle may be rebuilt and operated on the public highways. In such cases, upon inspection and the issuance of an application for certificate of title for the rebuilt vehicle by the Department of Revenue, the vehicle shall be registered within 20 days of the date shown on the application for certificate of title without penalty or interest charges attaching (unless the registration fee liability does not attach, for example, if the rebuilt vehicle is acquired by and immediately placed into dealer inventory).

(13) There are situations where owners acquire motor vehicles to be used exclusively on private property and not on the “public highway” as that term is defined in Section 40-12-240. In the event the owner needs to operate the vehicle on the public highways, before operating, the owner must first register the vehicle – there is no 20-day grace period in such cases. In the event the vehicle is operated on the public highways without the registration having been acquired before operation, delinquency penalties and interest charges are due when the vehicle is subsequently registered. Provided, the Department does not interpret vehicle operation on the public highways to include a movement directly from one side of a public highway to the opposite side of the highway (for example, to move the vehicle from plant sites directly across the highway from each other).

(14) In the event someone leases a motor vehicle, the lease date is the date of acquisition, and the registration fee liability attaches on the lease date, unless the lessor or lessee can provide evidence that the lessee did not receive control and possession of the vehicle on the lease date.

(15) In the event a licensed motor vehicle dealer moves a vehicle from his/her vehicle sales inventory to be used as daily rental vehicle, the motor vehicle dealer shall certify to the issuing official the date that the vehicle was placed into the rental inventory, or the date that the vehicle was first used as a rental vehicle, whichever date is first, in order for the issuing official to determine if delinquency penalty and interest charges accrue. This same requirement is applicable if the vehicle is removed from dealer inventory for use as a service vehicle, etc.

(16) In the event a manufacturer of motor vehicles elects to sell a motor vehicle to the employee of the manufacturer or direct to a retail customer, the liability for registration fees would begin at the date of purchase or acquisition, with the purchaser having the 20-day grace period to acquire registration.

(17) In accordance with the opinion of the Attorney General issued to the Honorable Larry Prince, Tax Assessor, Franklin County, under date of June 2, 1993, during the 20-day period a newly acquired vehicle may be operated without a current and valid Alabama license plate being displayed on the vehicle, if the owner has not secured a new registration for the vehicle.

(18) In accordance with the provisions of Section 40-12-260(b)(1)(2) and (3), during the 20-day grace period from purchase date or acquisition date, the operator of the newly acquired vehicle must retain with the vehicle the ownership document(s) authorized in these law subsections for possible presentation to law enforcement. Provided, if the person acquiring the vehicle has a current and valid license plate formerly registered to another vehicle he/she previously owned, said license plate may be affixed to newly acquired motor vehicle.

(19) If the newly acquired motor vehicle is a truck or truck tractor with a gross weight exceeding 10,000 pounds, or is a commercial bus, while the registration may be secured without penalty during the 20-day period following the date of purchase or acquisition, operation of the truck, truck tractor or commercial bus on the public highways, without a current and valid license plate may subject the operator to law enforcement sanctions; particularly, if the vehicle is operated outside the State of Alabama.

(20) If the owner of a newly acquired motor vehicle seeks to register the vehicle by transferring the current and valid registration from a vehicle he/she continues to own, in accordance with the provisions of Section 40-12-260, such transfer cannot be made. If, however, the owner can document to the satisfaction of the license plate issuing official that the previously owned vehicle was sold or otherwise disposed of prior to the acquisition of new vehicle, the transfer may be made. Provided, if the owner of the newly acquired vehicle can document to the satisfaction of the license plate issuing official that the previously registered vehicle was junked or destroyed thereby rendering it inoperable, although he or she continues to own the vehicle, prior to the acquisition of the new vehicle, the issuing official may transfer the license plate from said vehicle to the newly acquired vehicle within the 20-day period without registration penalty or interest charges.

(21) In the event an Alabama resident acquires a motor vehicle in another state, and operates the vehicle in that jurisdiction, or outside the State of Alabama, for days, weeks, or months, perhaps using temporary plates from the jurisdiction where vehicle was purchased, the 20-day penalty free period shall begin on the day following the date the vehicle enters the State of Alabama, as the registration fee liability attaches upon vehicle operation upon Alabama public highways.

(22) Generally, any vehicle subject to registration fee or ad valorem tax exemption is not exempt from penalty and interest charges. However, v