§ 40-12-244 — License Tags and Registration Fees - Exemption for Members of Armed Forces, Etc

Alabama § 40-12-244

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 12: Licenses
• Art. 5: Motor Vehicles
• Div. 1: General Provisions

Text

There shall be exempt from the operation of the privilege or license tax and registration fee now or hereinafter to be levied on automobiles and motor vehicles by the State of Alabama one passenger vehicle owned by any of the following:
(1)a. An active member of the Alabama National Guard or the Alabama State Guard, when organized in lieu of the National Guard or for any service-connected disabled veteran. The exemption for any service-connected disabled veteran extends only to the service-connected disabled veterans’ license plate. The exemption for active members of the Alabama National Guard or Alabama State Guard, when organized in lieu of the National Guard, shall be claimed upon presentation of proper identification on forms prescribed by the Adjutant General. Active members of the National Guard may obtain additional license plates for other passenger vehicles which they own by paying the regular privilege or license tax provided by law.
b. A retired member of the Alabama National Guard with 20 years or more service. The exemption shall be claimed upon presentation of proper identification on forms prescribed by the Adjutant General. Retired members of the Alabama National Guard may obtain additional license plates for passenger vehicles which they own upon presentation and proper identification on forms prescribed by the Adjutant General and by paying the regular privilege or license tax and registration fee as provided by law.
c. In lieu of applying the registration fee exemption to the disabled veteran license plate category provided in this subdivision, the exemption may be applied to any license plate category in which the disabled veteran qualifies to obtain a license plate. Any additional fee required for a plate from a distinctive or personalized license plate category shall still be required in order to obtain the plate.
(2)a. An officer, warrant officer, or enlisted person serving as an active member of any United States armed forces reserve organization or any service-connected disabled veterans who were residents of Alabama at the time of entering the service and who are still residents of Alabama at the time the exemption is claimed. The exemption shall be claimed by presentation of proper identification and proof of residence requirements on forms prescribed by the state Department of Revenue.
b. In lieu of applying the registration fee exemption to the disabled veteran license plate category provided for in this subdivision, the exemption may be applied to any license plate category in which the disabled veteran qualifies to obtain a license plate. Any additional fee imposed for a plate from a distinctive or personalized license plate category shall still be required in order to obtain the plate.
(3) A member of a volunteer rescue squad.
(4) The Civil Air Patrol; including those vehicles owned by the national headquarters and those owned by the Alabama wing of the Civil Air Patrol.
(5) A volunteer firefighter who is a resident of Alabama and who is entitled to the distinctive firefighter plate issued pursuant to Section 32-6-272. The exemption for one vehicle extends only to the firefighter distinctive license plate.
(6) A recipient of the “Alabama Gold Star Family” distinctive plate, with respect to the registration fee, ad valorem tax, and any additional fees.

Legislative History

(Acts 1975, No. 1237, p. 2603, §1; Acts 1975, 4th Ex. Sess., No. 80, p. 2725, §1; Acts 1977, No. 777, p. 1336, §6; Acts 1980, No. 80-695, p. 1398; Act 2000-754, p. 1709, §2; Act 2009-618, p. 1790, §1; Act 2015-362, §1; Act 2015-506, 1st Sp. Sess., §1; Act 2016-339, §1.)