Alabama Statutes
§ 40-17-166 — Exemption of Certain Vehicles from Excise Tax
Alabama·Title 40 Revenue and Taxation·Ch. 17 Gasoline and Other Motor Fuels; Lubricating Oils·Art. 3A Liquefied Petroleum Gas Fuel Tax
Any vehicles of the classes described in Section 40-17-160 owned by the state, county, or any incorporated municipality or agency, or instrumentality thereof, or any vehicle not requiring a license plate or motor vehicle license, including but not limited to forklift trucks and agricultural vehicles, shall be exempt from any excise tax levied by the provisions of this chapter.
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Alabama § 40-17-166 (Exemption of Certain Vehicles from Excise Tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1980, No. 80-739, p. 1503, §7; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1.)
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