Alabama § 40-23-100 Definitions

Alabama Statutes

§ 40-23-100 — Definitions

Alabama § 40-23-100

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 3Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc

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Bluebook

Ala. Code § 40-23-100 (2026).

Text

As used in this article, unless the context otherwise requires, the following terms shall have the following meanings:

(1)JUDGE OF PROBATE. The judge of probate or other licensing authority in a county.

(2)LICENSING OFFICIAL. The county official required by law to issue licenses for any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer taxed under this article.

(3)MOTOR BOAT. A boat with one or more built-in motors or a boat with an outboard type motor or motors attached thereto by attachments intended to be permanent rather than readily removable and which motor or motors are controlled with remote controls built on or into the hull of the boat.

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As used in this article, unless the context otherwise requires, the following terms shall have the following meanings:
(1) JUDGE OF PROBATE. The judge of probate or other licensing authority in a county.
(2) LICENSING OFFICIAL. The county official required by law to issue licenses for any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer taxed under this article.
(3) MOTOR BOAT. A boat with one or more built-in motors or a boat with an outboard type motor or motors attached thereto by attachments intended to be permanent rather than readily removable and which motor or motors are controlled with remote controls built on or into the hull of the boat.