Alabama § 40-12-445 Definitions

Alabama Statutes

§ 40-12-445 — Definitions

Alabama § 40-12-445

Title 40Revenue and Taxation

Ch. 12Licenses

Art. 10Motor Vehicle Wholesale Auctions

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Bluebook

Ala. Code § 40-12-445 (2026).

Text

As used in this article, the following words shall have the following meanings:

(1)AUTOMOTIVE DISMANTLER AND PARTS RECYCLER. As defined in Section 40-12-410.

(2)COMMISSIONER. The Commissioner of Revenue.

(3)DEPARTMENT. The Department of Revenue.

(4)MOTOR VEHICLE. As defined in Section 40-12-390.

(5)MOTOR VEHICLE REBUILDER. As defined in Section 40-12-390.

(6)NEW MOTOR VEHICLE DEALER. As defined in Section 40-12-390.

(7)PERSON. As defined in Section 40-12-240.

(8)PLACE OF BUSINESS. The place owned or leased and regularly occupied by a person for the principal purpose of engaging in the business of a wholesale motor vehicle auction from which the wholesale of motor vehicles is conducted and where the books and records required for the conduct of business are maintained and kept.

(9)

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As used in this article, the following words shall have the following meanings:
(1) AUTOMOTIVE DISMANTLER AND PARTS RECYCLER. As defined in Section 40-12-410.
(2) COMMISSIONER. The Commissioner of Revenue.
(3) DEPARTMENT. The Department of Revenue.
(4) MOTOR VEHICLE. As defined in Section 40-12-390.
(5) MOTOR VEHICLE REBUILDER. As defined in Section 40-12-390.
(6) NEW MOTOR VEHICLE DEALER. As defined in Section 40-12-390.
(7) PERSON. As defined in Section 40-12-240.
(8) PLACE OF BUSINESS. The place owned or leased and regularly occupied by a person for the principal purpose of engaging in the business of a wholesale motor vehicle auction from which the wholesale of motor vehicles is conducted and where the books and records required for the conduct of business are maintained and kept.
(9) USED MOTOR VEHICLE DEALER. As defined in Section 40-12-390.
(10) MOTOR VEHICLE WHOLESALE AUCTION. Any person engaged in the business of buying, selling, exchanging, or facilitating the sale of motor vehicles at wholesale to new or used motor vehicle dealers, automotive dismantler and parts recyclers, and secondary metals recyclers, as defined in Section 13A-8-30, and not to the public.