Michie's Alabama Code Copyright (c) 2005 by Matthew Bender & Company, Inc., a member of the LexisNexis Group. All rights reserved.

*** Current through the 2004 Special Session. *** *** Annotations current through February 4, 2005. ***

TITLE 40. REVENUE AND TAXATION CHAPTER 12. LICENSES ARTICLE 5. MOTOR VEHICLES DIVISION 2. VINTAGE VEHICLES
GO TO CODE ARCHIVE DIRECTORY FOR THIS JURISDICTION
Code of Ala. @ 40-12-290 (2005)
@ 40-12-290. Generally

(a) Subject to the requirements of subsections (b), (c), (d) and (e), the owner of a motor vehicle which is herein defined as a "vintage vehicle ", upon application to the judge of probate or commissioner of licenses on special application forms prescribed by the Commissioner of Revenue and the payment of a registration fee of ten dollars ($ 10), may register the vehicle as a "vintage vehicle " and procure therefor permanent license plates to be issued and displayed on the vehicle.

(b) Beginning October 1, 1996, the owner of a "vintage vehicle " which is owned and operated primarily as a collector's item may, upon satisfying the requirements of this subsection, register the vehicle as a "vintage vehicle. " The owner shall apply to the judge of probate or county official authorized and required by law to issue license plates. The owner shall pay a registration fee of ten dollars ($ 10). Upon satisfying these requirements, permanent "vintage vehicle " license plates shall be issued and displayed on the vehicle. (c) (1) The Commissioner of Revenue may make such reasonable rules and regulations as may be necessary to administer the provisions of this division.

(2) A vehicle using or displaying a "vintage vehicle " plate issued pursuant to this section shall not be used as a commercial vehicle, for transporting passengers or property, or for use as a service vehicle.

(3) "Vintage vehicle " license plates shall remain with the vehicle when sold or otherwise disposed of, and the new owner shall transfer the registration into his or her name in accordance with the provisions of Sections 40-12-260 and 40-12-261, if the vehicle will be operated in accordance with this section, and, if not, standard license plates shall be obtained.

(4) The owner of a vehicle displaying an antique license plate issued prior to October 1, 1996, if the vehicle is to be operated in accordance with the provisions of this section, shall surrender the license plate and obtain the vintage vehicle license plate above authorized without payment.

(d) For the purpose of this section, a "vintage vehicle " is: (i) a private passenger automobile, truck or truck tractor which weighs not more than 26,000 pounds gross weight, motorcycle, or fire truck, (ii) over 30 years old, (iii) operated as a collector's item, including participation in club activities, exhibitions, tours, parades, and not used for general transportation purposes, (iv) a vehicle having the original or substantially similar vehicle body, chassis, engine, and transmission as designated for that make, model, year, and age vehicle.

(e) (1) Effective October 1, 1997, it shall be unlawful for any person to operate, on the public highways of this state, a vehicle based in this state and displaying a vintage vehicle license plate not in compliance with subsections (b), (c), and (d). Any antique license plate or tag issued prior to October 1, 1996, shall become invalid on October 1, 1997.

(2) Any person violating this section shall, upon conviction, pay a fine of not less than one hundred dollars ($ 100), shall forfeit the vintage vehicle registration and plates issued to the owner for the respective vehicle, shall be liable for the regular registration fee and taxes for the vehicle, and shall be barred from applying for or holding a vintage vehicle registration for the respective vehicle for three years from the date of the violation. This penalty shall be in lieu of any other penalty specified in this chapter for this offense.

HISTORY: Acts 1996, No. 96-818.

NOTES:
EDITOR'S NOTES. Section 40-12-261, referred to in (c)(3), was repealed by Acts 1996, No. 96-746.

ALABAMA ADMINISTRATIVE CODE Copyright (c) 2004 by the State of Alabama
All rights reserved.
*** THIS DOCUMENT IS CURRENT THROUGH THE DECEMBER 31, 2004 REVISIONS ***

ALABAMA DEPARTMENT OF REVENUE

CHAPTER 810-4-1: AD VALOREM TAX
Ala. Admin. Code r. 810-4-1-.18 (2004)

810-4-1-.18 Synchronization Of Taxation And Registration System - Assessment Procedures.

(1) PURPOSE - This regulation is issued pursuant to the authority contained in Section 40-2A-7(a)(5) and Section 40-7-64, Code of Ala. 1975, for the purpose of establishing guidelines and procedures for assessing motor vehicles purchased on or after January 1, 2000 for ad valorem tax purposes and to provide for synchronization in the collection of ad valorem taxes with motor vehicle registration fees on a current year basis.

(2) PROCEDURES - To ensure the equitable taxation of motor vehicles in Alabama, the Property Tax Division of the Alabama Department of Revenue shall determine the market value of vehicles using industry and other market sources having knowledge of average retail value by make, model, and type of motor vehicles. The market value shall be 89% of the determined retail value of the motor vehicle in order to account for pollution control equipment, depreciation, and the condition of the vehicle.

(a) Valuation for ad valorem tax assessment purposes shall be based on the fair and reasonable value of the motor vehicle on October 1. The October 1 valuation shall be used for calculating ad valorem taxes in the following calendar year. When a value is unavailable, the market value for new models shall be 89% of the Manufacturer's Suggested Retail Price. Compute the assessed value of the vehicle by applying the appropriate assessment rate to the market value as stipulated in Section 40-8-1, Code of Ala. 1975. Each county official responsible for assessing motor vehicles shall provide information received from registrants on new models to the Property Tax Division for dissemination to other counties.

(b) The division will make public annually the Alabama Uniform Motor Vehicle Valuation Manual and distribute the manual on C.D. to each county assessing official charged with the duty of assessing motor vehicles for use beginning January 1.

(c) Valuing Unique Vehicles. The manual will provide sufficient information for assessing most vehicles. However, some unique vehicles are not included in the manual. These vehicles include, but are not limited to home built vehicles, vehicles purchased in other countries, kit cars, and vehicles which have been assigned Vehicle Identification Numbers which do not conform to U.S. Standards. An individual assessment must also be made by the assessing official when the value in the manual is not representative of a particular vehicle due to special features or condition. The uniqueness of these vehicles necessitates a more individualized valuation. An alternate method must be used to value these vehicles. The following two methods are recommended in valuing unique vehicles. When using these methods, keep sufficient evidence of the value of the unique vehicle on file for use by the Examiners of Public Accounts in reviewing your assessments.

1. Purchase Price and Annual Depreciation. If the purchase price is available and is representative of the market value of the vehicle, use the purchase price as a basis for computing the assessed value, then depreciate the value of the vehicle in subsequent years by 10 percent per year until the minimum value for that type vehicle is reached.

2. Comparable Vehicle. If the purchase price is not available or if it can be determined that the vehicle is comparable to a vehicle which is listed in the manual, use the value of the comparable vehicle in determining the appropriate assessed value.

3. Valuing vehicle 15 years old and older. Vehicles 15 years old and older shall be valued at the minimum value by vehicle type. The minimum values provided below will be used to calculate the appropriate assessed values on vehicles 15 years old or older. A minimum assessed value of $ 20 shall be used when prorating assessed values for a portion of a year.

TYPE MINIMUM MARKET VALUE
AUTOMOBILES - TYPE 1$ 500
LIGHT TRUCKS - TYPE 2$ 500
HEAVY TRUCKS - TYPE 3$ 2,000
MOTORCYCLES - TYPE 6$ 200
CAMPERS (POP-UPS) -TYPE C TRAILERS - TYPE S SEMI-TRAILERS$ 200
UTIL - UTILITY TRAILERS$ 1,000
TRAVEL TRAILERS - TYPE T$ 200
RECREATIONAL VEHICLES - TYPE R$ 500
BUSES - TYPE B$ 1,000
SCHOOL BUSES - TYPE Z $ 3,500

4. Valuing New Models Not Listed in Manual. Where the purchase invoice is available to the assessor, new models not listed in the manual shall be assessed at the proper percent of the purchase price as stipulated in Section 40-8-1, Code of Ala. 1975. When the purchase price is not available, the vehicle will be assessed in accordance with the value for a comparable vehicle, but shall not be valued at a level lower than the minimum value. Compute the assessed value of the vehicle by applying the appropriate assessment rate to the purchase price. Please provide information received from registrants on new models to the Property Tax Division for dissemination to other counties.

(d) A valuation placed on a motor vehicle may be protested before the County Board of Equalization. The objection must be submitted in writing to the secretary of the Board not later than ten calendar days from the date taxes were paid. (e) If the valuation of a motor vehicle is adjusted by the Board of Equalization for an incurable condition such as excessive mileage, the county would need to retain this value and treat the vehicle as a unique vehicle, depreciating the value of the vehicle in subsequent years by 10 percent per year until the minimum value for that type vehicle is reached.

1. Motor Vehicles are revalued each year on October 1. The collection of taxes based on those values are on a staggered monthly basis beginning January 1 immediately following October 1. Individuals objecting to the valuation of their motor vehicles should first be referred to the Property Tax Division, Motor Vehicle Valuation Section for a review of the valuation. If personnel from the Property Tax Division are unable to satisfy the objections of the taxpayer, the taxpayer will be instructed to contact the Secretary of the County Board of Equalization to request a hearing. The taxpayer will be advised to pay the taxes to avoid penalties and interest and schedule a hearing with the Board when it is in session. The taxpayer should be instructed to produce appropriate evidence to support the objections to the value placed on their property.

(f) Ad valorem taxes on motor vehicles shall be assessed and collected forward on a current basis to coincide with the collection of motor vehicle license taxes and registration fees. The ad valorem tax lien follows the vehicle and must be paid before a license plate may be issued (Section 40-12-253). Unlike registration fees, ad valorem tax continues to accrue even when a vehicle is not used on the highways. In order to prevent vehicles from escaping taxation collect all accrued ad valorem tax on a vehicle prior to transferring a tag to a vehicle or otherwise registering a vehicle.

(g) In order to convert from arrears to current payment during the period January 1, 2000, through December 31, 2000, ad valorem taxes on motor vehicles shall be collected forward on a current basis, but no tax shall be due in the year 2000 or any year after the year 2000 for the 1999 tax year.

(h) No license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be made by the license issuing official until the ad valorem tax on the motor vehicle is paid in the county as evidenced either by a receipt of the tax collecting official where the owner of the motor vehicle resides, if the motor vehicle is owned by an individual, or by the receipt of the tax collecting official in the county where the motor vehicle is based if the motor vehicle is owned by a firm or trust registered in a name other than the beneficiary, corporation, or association.

1. Every person who desires to operate a motor vehicle on the public highways of Alabama shall first return the motor vehicle for ad valorem taxation to the tax assessing official of the county in which he or she resides.

2. Every firm or corporation that so desires to operate a motor vehicle shall first return the motor vehicle for ad valorem taxation to the tax assessing official of the county where the vehicle is based. 3. The base of a motor vehicle shall be the place where a vehicle is most frequently dispatched, garaged, serviced, maintained, operated, or otherwise controlled, and from which it ordinarily departs and to which it ordinarily returns.

(i) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the registration renewal month of the owner, the date the motor vehicle enters the State of Alabama, the date the motor vehicle is removed from the inventory of a dealer, or the date on which the motor vehicle is otherwise determined to be taxable, whichever comes first.

1. Ad valorem tax on motor vehicles shall be collected through the last day of the month which precedes the assigned registration renewal month for the owner as provided in Section 32-6-61, Code of Ala. 1975.

2. Owner shall be defined as stated in Section 40-12-240, Code of Ala. 1975 as:

(i) A person or persons holding the legal title to a motor vehicle. (ii) The mortgagor or conditional vendee of a vehicle that is the subject of a chattel mortgage or an agreement for the conditional sale thereof or other like agreement with the right of purchase upon performance of the conditions stated in the agreement and with the immediate right of possession vested in the mortgagor or conditional vendee.

(j) Effective August 1, 2000, upon the sale, trade, total destruction, permanent removal from Alabama, theft without recovery, or other transfer of a motor vehicle constituting Class I, Class II, or Class IV property under Section 40-8-1, the owner of such motor vehicle shall be entitled to a pro rata credit for the ad valorem taxes paid for the remainder of the then current period for which such taxes shall have been paid. A standard affidavit will be issued by the Department of Revenue to every county. This affidavit shall be signed by the owner of the motor vehicle verifying the reason a credit voucher should be issued. The tax collecting official may require additional information to accompany the standard affidavit.

1. To determine the available credit, the total ad valorem tax previously paid for the then current registration period shall be determined by a ratio, the numerator shall be the number of full calendar months from the date the motor vehicle is sold, traded, totally destroyed, permanently removed from Alabama, or stolen without recovery to the last day of the month which precedes the assigned registration renewal month for the owner as provided in Section 32-6-61, and the denominator shall be the number of months for which ad valorem taxes have been paid with respect to such motor vehicle.

2. In the instance of a direct ad valorem tax credit, the ad valorem tax credit shall be applied on a pro rata basis against all ad valorem taxes payable on another motor vehicle or vehicles acquired by the owner in conjunction with the sale or trade of the motor vehicle. The tax collecting official shall keep both the original and the taxpayer's copy of the ad valorem tax credit voucher for the tax official's records.

3. If an ad valorem tax credit voucher is redeemed at a later date, the ad valorem tax credit shall be evidenced by a serially-numbered credit voucher bearing the name of the person entitled to the credit. The credit voucher shall be a two-ply form consisting of an original and a copy. The tax collecting official shall keep the credit voucher copy and give the original to the taxpayer. The credit voucher shall entitle the owner to a credit on a pro rata basis against all ad valorem tax payable on another motor vehicle or vehicles owned or thereafter acquired by the owner prior to the expiration date of the credit voucher.

4. The Department of Revenue shall have the responsibility of issuing the ad valorem tax credit vouchers to each county.

5. The ad valorem tax credit voucher is valid for 12 months from the date of issuance and can only be redeemed in the county where the ad valorem tax is paid. The original credit voucher must be submitted to the tax collecting official to receive credit.

6. In no event shall an ad valorem tax credit voucher be issued later than 60 calendar days after the date a motor vehicle is sold, traded, totally destroyed, permanently removed from Alabama, or stolen without recovery.

7. A taxpayer shall have the next business day to claim ad valorem tax credits if the sixtieth day falls on a holiday or weekend.

8. No interest shall be allowable on the amount of any ad valorem tax credit or ad valorem tax credit voucher. The credit voucher issued shall be creditable only against ad valorem tax levied by those taxing authorities whose ad valorem tax is paid by the owner of the motor vehicle for which a credit is allowed. No credit shall be allowable against any ad valorem taxes levied by the state unless the credit shall be eligible for application and applied against ad valorem tax levied by a taxing authority or authorities other than state.

9. All individual tax amounts for each fund shown on the ad valorem tax credit voucher shall be rounded up to the nearest cent.

10. If an owner is entitled to an ad valorem tax credit for ad valorem tax paid to Municipality C, but no longer resides in Municipality C, a secondary ad valorem tax credit voucher shall be issued for the ad valorem tax paid to the municipality. This secondary ad valorem tax credit voucher can only be used to pay ad valorem tax for Municipality C. In no event shall any person receive cash for any portion of a voucher issued.

11. If an ad valorem tax credit voucher is presented for credit against ad valorem tax due and the amount of the voucher is in excess of the tax due, a new voucher shall be issued referencing the date of issuance of the original voucher. The new voucher may be presented for credit against ad valorem tax no later than 12 months from the issuance date of the original voucher.

12. The taxpayer shall use an ad valorem tax credit voucher to pay escape tax and current tax on a motor vehicle. If a taxpayer redeems a credit voucher to pay both escape tax and current tax on the same motor vehicle, the tax collecting official shall not issue a second credit voucher against the current ad valorem tax due on the motor vehicle. If the amount of the tax credit voucher is in excess of both escape tax and current tax, a secondary voucher shall be issued referencing the date of issuance of the original voucher.

13. If a taxpayer claims ad valorem tax credits in the same month in which the tax is paid, ad valorem tax credits shall begin the month after the ad valorem tax is paid.

14. The ad valorem tax credit voucher shall not be used to pay interest on delinquent ad valorem tax or penalties on escape ad valorem tax.

15. The tax collecting official shall collect a $ 2.00 commission at the time of redemption of the ad valorem tax credit or ad valorem tax credit voucher. One half of the commission collected by the tax collecting official will be deposited into the general fund of the county and the balance will go to the State general fund. If the amount of the ad valorem tax credit is $ 2.00 or less, no credit or credit voucher shall be issued.

16. An ad valorem tax credit voucher may be transferred by the owner to the owner's spouse or dependent child or to any person or corporation that shall have rented or leased the motor vehicle from the owner, but no credit voucher may be sold or otherwise negotiated by the person to whom it is issued.

17. The tax collecting official shall not replace lost ad valorem tax credit vouchers.

18. If a motor vehicle is repossessed, ad valorem tax credits shall be granted to the individual who paid the ad valorem tax if a Motor Vehicle Repossession Affidavit or other documentation is submitted to the tax collecting official.

(k) Ad valorem taxes on motor vehicles shall become delinquent on the first day of the month following the scheduled registration renewal month for the owner, or as otherwise provided by law.

1. If the number of months for which taxes are delinquent cannot be determined, the motor vehicle shall be presumed to have been in the state for one preceding tax year in addition to the current tax year for ad valorem tax assessing and collecting purposes, except for the ad valorem taxes that would have been due in arrears for the 1999 tax year during the transition year. The preceding tax year shall be the 12 months prior to the acquired date of the vehicle. 2. Motor vehicles with delinquent registrations shall be subject to payment of escaped ad valorem taxes for up to two prior years plus the current year, except for the ad valorem taxes that would have been due in arrears for the 1999 tax year during the transition year. The two prior years plus the current tax year shall be based on the taxpayer's tax years if ownership of the vehicle has not changed. If the ownership of the vehicle has changed, the two prior years shall be based on the acquisition date of the motor vehicle and the class of the property during the twenty-four months prior to the acquisition date. The current taxes shall be based on the acquisition date of the motor vehicle. 3. Interest shall be applied to delinquent ad valorem tax at a rate of 12% per year (calculated on a daily basis using a 365 day period) from the delinquent date through the date of the registration or renewal. If the last day of the owner's renewal month falls on a holiday or a weekend, interest will not be charged until after the next business day.

4. A penalty of 10% of the tax amount shall be collected on escaped ad valorem taxes when taxes have been delinquent for 12 months or more.

(1) When a motor vehicle enters a dealer's inventory, no new ad valorem tax lien will attach until the vehicle is sold from the dealer's inventory. If a motor vehicle enters a dealer's inventory with an existing tax lien, the ad valorem tax lien remains in effect until paid.

(m) As a change in tag type constitutes a subsequent registration, county officials responsible for assessing/collecting ad valorem taxes shall collect all ad valorem tax due since the initial registration through the last day of the month which precedes the scheduled registration renewal month for the owner. A replacement tag issued to the owner of a motor vehicle will not constitute a subsequent registration.

(n) Ad valorem taxes on a motor vehicle shall be collected on an annual current basis in the registration renewal month of the owner, in conjunction with registration of the motor vehicle, provided ad valorem taxes due at the time of registration shall be prorated on a monthly basis from the date a motor vehicle enters the State of Alabama, from the date the motor vehicle is removed from the inventory of a dealer, from the date of transfer of ownership of the motor vehicle, or upon the date a motor vehicle otherwise becomes subject to taxation.

(o) All millage rate levies and changes affecting ad valorem taxes on motor vehicles shall become effective on the January 1 following the levy or rate change. (p) Ad valorem tax due at the time of registration on a new motor vehicle registered for the first time with a manufacturer's certificate of origin where the motor vehicle meets the definition of Class IV property shall be deferred until the first renewal or other subsequent registration, whichever comes first.

shall use the "uniform motor vehicle valuation manual" published by the Department of Revenue each year as the basis of computing the appropriate 15%, 20% or 30% assessed value of all motor vehicles as per Section 40-8-1, Code of Ala. 1975, for the purpose of ad valorem taxation. Classes of motor vehicles and their corresponding assessment ratio are as follow:

1. Class IV Motor Vehicles (15%): All private passenger automobiles (including private passenger automobiles under lease-purchase option agreements), motor vehicles registered in the name of a beneficiary of a trust, station wagons, sports utility vehicles, vans and "pickup" trucks (including private passenger "pickup" trucks under lease-purchase option agreements) weighing eight thousand (8,000) pounds gross vehicle weight or less, which are owned and operated by an individual for personal or private use and not for hire, rent, or compensation.

2. Class I Motor Vehicles (30%): This class includes all motor vehicles owned by public utilities and used in the business of such utilities.

3. Class II Motor Vehicles (20%): This class includes all motor vehicles which do not fall within the definition of Class IV or Class I motor vehicles and includes motorcycles, recreational vehicles, leased vehicles owned and operated by a business, and all vehicles used for commercial purposes.

4. Ad valorem tax due on the first renewal or other subsequent registration shall include the deferred ad valorem tax from the first registration and the next year's ad valorem tax to be paid in advance.

5. Deferred ad valorem tax shall be collected on a motor vehicle at the applicable value and class according to the first owner listed on the registration.

6. Deferred ad valorem tax on a new motor vehicle shall be collected at the first scheduled renewal or subsequent registration in addition to the ad valorem tax due in advance. If a new motor vehicle is purchased before the owner's renewal month, but the owner fails to register the motor vehicle until his or her renewal month or thereafter, ad valorem tax shall be deemed to have been deferred to the owner's first scheduled renewal month only. Taxes are due from the time of purchase in addition to ad valorem tax in advance and any applicable interest and penalties.

7. Deferred ad valorem tax shall be collected at the applicable millage rate in the county in which the license plate is renewed. 8. County officials shall maintain three years of motor vehicle valuations in their database for deferred or escape ad valorem tax on motor vehicles. When calculating deferred or escape ad valorem tax on motor vehicles, use the October 1 market value preceding the tax year for which ad valorem tax is being collected. County officials shall issue separate tax receipts for each tax year assessed.

9. County officials shall submit as required, in addition to other required information, an accurate ad valorem tax start date (which determines the date from which ad valorem taxes were deferred or the date the next tax lien attaches to a motor vehicle) and motor vehicle class to the Department of Revenue.

10. Medal of Honor and Prisoner of War license plates shall have the ad valorem start date designation 999999 to indicate the motor vehicle is exempt from ad valorem taxes. Any additional Medal of Honor and Prisoner of War license plates issued to the owner shall have an ad valorem start date which determines the date ad valorem taxes were deferred or the date the next tax lien attached to the motor vehicle.

11. The taxpayer shall not be given an option on deferment of the ad valorem tax on a new Class IV motor vehicle registered for the first time.

(r) All motor vehicles shall be assessed and the taxes shall be collected on the motor vehicles as provided. Machinery or equipment including, but not limited to cement mixers, wrecker rigs, box-type bodies, and communications equipment which may be added to a motor vehicle after it leaves the original manufacturer and may be moved from one motor vehicle to another shall be separately valued and assessed with the tax assessing official as personal property. (s) Refunds shall be granted for ad valorem taxes on motor vehicles only for monies collected in error, as provided in Section 40-7-9.1, Code of Ala. 1975, or upon evidence of valuation change or adjustment by the County Board of Equalization.

History: New Rule: Filed July 24, 2000; effective August 28, 2000. Amended: Filed April 26, 2001; effective May 31, 2001. Amended: Filed November 2, 2004; effective December 7, 2004.

Statutory Authority: Code of Ala. 1975, @@ 40-2A-7(a)(5), 40-7-64.

Author: Shelley Tice

ALABAMA ADMINISTRATIVE CODE Copyright (c) 2004 by the State of Alabama All rights reserved.
*** THIS DOCUMENT IS CURRENT THROUGH THE DECEMBER 31, 2004 REVISIONS ***
ALABAMA DEPARTMENT OF REVENUE CHAPTER 810-5-1: VEHICLE REGISTRATION
Ala. Admin. Code r. 810-5-1-.215 (2004)

810-5-1-.215 Vintage Vehicle License Plates; Issuance Of; Use Of; Transferring; Other Provisions.

(1) The Department of Revenue considers the following activities of the owner or operator of a vehicle displaying a Vintage Vehicle license plate as satisfying the requirements of Section 40-12-290, Code of Ala. 1975, as to vehicle use; either if (a) The vehicle is operated on the streets or highways for the purpose of moving the vehicle to a location for maintenance or repair, or

(b) The vehicle is operated in "club activities, exhibitions, tours, parades," and can be driven to these locations for the purposes of attending these events or activities. For purposes of Section 40-12-290, the term "club activities" shall refer to the sponsored activities of Vintage Vehicle owner organizations, such as the Antique Automobile Club of America, or the Model A Club of America. The term "exhibitions" shall be deemed to refer to public displays of Vintage Vehicles and shall include antique car shows within or without this state. The term "tours" shall be deemed to be an organized trip comprised of several Vintage Vehicles to a predetermined location(s). The term "parades" is deemed to be a public procession on a festive or ceremonial occasion.

(2) The Department of Revenue considers the following activities by an owner or operator of a vehicle displaying a Vintage Vehicle license plate to be outside the criteria of legal use and in conflict with the provisions of Section 40-12-290, et seq., as amended:

(a) The use of the Vintage Vehicle license plate on a vehicle that is being driven to school, to work, shopping, etc.

(b) The use of a vehicle displaying a Vintage Vehicle license plate in any type commercial enterprise.

(c) The use of Vintage Vehicle license plate on a bus (with or without passenger seats), even if privately owned and operated. Also, Section 40-12-290 does not authorize use on trailers, ambulances, taxis, or any other type vehicle not specifically identified in this section. (3) Section 40-12-290(d) contains the following phrase: "which weighs not more than 26,000 pounds gross weight." The Vintage Vehicle license plate may be properly used on a truck or truck tractor having a manufacturers gross weight rating over 26,000 pounds, if the actual weight of the vehicle does not exceed 26,000 pounds (including driver, and any passengers). The 26,000-pound limitation is not applicable to fire trucks registered with Vintage Vehicle license plates.

(4) Under the provisions of Section 40-12-290, county license plate issuing officials may not issue or transfer antique license plates after September 30, 1996, and, beginning October 1, 1997, all antique license plates become invalid. Owners of vehicles to whom antique license plates were properly issued (or transferred) prior to October 1, 1996, may continue to operate the vehicles in accordance with Regulation No. 810-5-1-.215.01 during the period October 1, 1996 through September 30, 1997.

(5) Under Section 40-12-290(4), an owner of a vehicle displaying an antique license plate may, beginning October 1, 1996, exchange said license plate in favor of the Vintage Vehicle license plate, if the vehicle is at least 30 years old, and is operated within the provisions of the Vintage Vehicle law. In that this subsection uses the phrase "without payment," the county issuing officials shall not charge the authorized registration fees, ad valorem taxes or issuance fees. The exchange provisions established by this subsection are not applicable to owners of vehicles who acquire standard or other distinctive license plates; and such owners acquiring standard or other distinctive license plates shall not be required to surrender their antique license plates. The exchange provisions authorized under this section are valid during the period October 1, 1996 through September 30, 1997; after that date, antique plates may not be exchanged because credit can not be given for an invalid license plate. The exchange provisions are not mandatory; a registrant may elect to retain the antique license plate as a keepsake, and pay the established fee for a Vintage Vehicle license plate.

(6) An ad valorem tax lien attached on October 1, 1996, to all vehicles previously registered as Antique Vehicles and which do not qualify to receive Vintage Vehicle license plates. Section 40-12-293, Code of Alabama, provides that vehicles registered with Vintage Vehicle license plates shall be exempt from ad valorem taxation. Vehicles in excess of 30 years of age which are not registered with Vintage Vehicle plates will be subject to ad valorem taxation.

(7) October 1 shall be considered as the beginning of a new model year for vehicles registered as Vintage Vehicles. For example, on October 1, 1996, a 1967 year model vehicle will qualify for Vintage Vehicle license plates; on October 1, 1997, a 1968 year model qualifies, etc.

(8) In issuing the Vintage Vehicle license plates, county issuing officials are to collect the $ 10.00 registration fee, the issuance fee, any applicable penalty or interest charges due, and any ad valorem taxes due. As provided in Section 5 above, anyone exchanging an antique license plate may be issued the Vintage Vehicle license plate "without payment."

(9) Anyone seeking to transfer a Vintage Vehicle registration into his/her name must provide proof of ownership, must certify that the vehicle continues to qualify as a Vintage Vehicle; and will be used in accordance with the provisions of the Vintage Vehicle Law (Section 40-12-290 et seq.), pay the appropriate transfer fee and any casual sales tax due; and, must request the transfer within the time specified in Section 40-12-260, Code of Ala. 1975, as amended, or be subject to the transfer penalty.

(10) Vehicles manufactured in the United States before 1954 may not have vehicle identification numbers, and thus are to be registered using the vehicle's motor number. (11) Applicants will complete an application (form # MVR 40-12-290), in which the vehicle owner certifies that he/she is the true owner of the vehicle, the vehicle description is accurate, the identification number is correct, the vehicle meets the requirements within Section 40-12-290 to obtain the Vintage Vehicle license plate, and, if applicable, the owner is exchanging an antique license plate as a credit to obtain the Vintage Vehicle license plate. Additionally, the person(s) seeking to register the vehicle may be required to prove ownership by providing such documents as a bill of sale, a motor vehicle registration in the registrant's name, or a previously issued insurance policy for the vehicle in the applicant's name.

(12) Under Section 40-12-290(d), to qualify as a Vintage Vehicle, the vehicle must have "the original or substantially similar vehicle body, chassis, engine, and transmission as designated for that make, model, year, and age vehicle. " The Department interprets this language to require that the vehicle must have either the original parts and engine, or must have the vehicle or vehicle parts restored to the point that the vehicle/ parts appear to be the original vehicle. The vehicle must not have been shortened/lengthened/raised/lowered from its original size when manufactured. Furthermore, this subsection does not authorize the issuance of Vintage Vehicle license plates to vehicles with mechanical parts and accessories of a later year model vehicle. For example, a 1928 "Model A" Ford does not have a high performance engine, mag tires, and advanced stereo equipment. Also, "replica" or " kit cars," which are generally fiberglass reproductions of earlier year model vehicles, do not qualify for Vintage Vehicle license plates.

(13) In the event the Vintage Vehicle license plate becomes faded or mutilated, or otherwise difficult to read, or is lost or stolen, the owner shall apply for a replacement Vintage Vehicle license plate, which shall be issued from the inventory of Vintage Vehicle license plates maintained by the county issuing officials. The vehicle owner shall pay the replacement fee provided under Section 40-12-265, Code of Ala. 1975, and shall surrender the faded or mutilated Vintage Vehicle license plate.

(14) When issuing standard license plates to a vehicle owner convicted of violating the Vintage Vehicle Law, the issuing official shall not allow credit for any registration fee paid by the registrant when obtaining the Vintage Vehicle license plate. Additionally, the issuing official shall collect registration fees, plus penalty and interest charges, from the date that the Vintage Vehicle license plate was issued; provided, that the maximum liability for prior registration fees may not exceed three years. Officials shall also collect ad valorem taxes as if the vehicle owner had not previously qualified for an ad valorem exemption upon obtaining the Vintage Vehicle license plate.

(15) In the event that someone, having obtained Vintage Vehicle license plates, decides that he/she wants to begin using the vehicle in the same manner as a vehicle displaying standard license plates, the owner may, prior to such use, obtain the standard license plates by paying the appropriate registration fee to their designated renewal month, and display the standard license plate on the vehicle. In such cases, it will be necessary to surrender the Vintage Vehicle license plate, provided, the owner shall not receive a credit against the standard license plate for fees paid for the Vintage Vehicle license plate. Ad valorem taxes will begin accruing at the time that the standard license plates are obtained.

History: New Rule: Filed January 27, 1997, effective March 3, 1997.

Statutory Authority: Code of Ala. 1975, @@ 40-12-290, 40-12-293. Author: Johnny Newman

ALABAMA ADMINISTRATIVE CODE Copyright (c) 2004 by the State of Alabama All rights reserved.
*** THIS DOCUMENT IS CURRENT THROUGH THE DECEMBER 31, 2004 REVISIONS ***
ALABAMA DEPARTMENT OF REVENUE CHAPTER 810-5-75: TITLE PROCEDURE
Ala. Admin. Code r. 810-5-75-.28 (2004)
810-5-75-.28 Title Procedure - First Title For Assembled Vehicles.

(1) The term "Department" as used in this regulation shall mean the Department of Revenue of the State of Alabama.

(2) The term "major component" as used in this regulation shall mean the following:
(a) For passenger vehicles:
1. Motor or engine.
2. Transmission or trans-axle.
3. Trunk floor pan or rear section and roof.
4. Frame or any portion thereof (except frame horn), or, in the case of a unitized body, the supporting structure which serves as the frame, except when it is a part of the trunk floor pan, or rear section and roof.
5. Cowl, firewall, or any portion thereof.
6. Roof assembly.
(b) For truck, truck type, or bus type vehicles:
1. Motor or engine.
2. Transmission or trans-axle.
3. Frame or any portion thereof (except frame horn), or, in the case of a unitized body, the supporting structure which serves as the frame.
4. Cab.
5. Cowl or firewall or any portion thereof.
6. Roof assembly.
7. Cargo compartment floor panel or passenger compartment floor pan.
(c) For motorcycles:
1. Engine or motor.
2. Transmission or trans-axle.
3. Frame.
4. Front fork.
5. Crankcase. (3) VEHICLES ASSEMBLED WITH KITS.
(a) Before making application for title, the applicant must obtain (available from all County License Plate Issuing Officials and from the Department) and properly complete form MVT 26-3 (Application For Alabama Assigned Vehicle Identification Number). NOTE: The vehicle identification number to be shown on form MVT 26-3 shall be the vehicle identification number of the vehicle from which the chassis or frame was removed. The applicant shall deliver completed form MVT 26-3 along with the following supporting documents to the Department.

(b) Supporting Documents:
1. For kits (1975 or subsequent year model) assembled with chassis or frame from a 1974 or prior model vehicle:
(i) Certified manufacturer's certificate of origin for new kit properly assigned to the applicant.
(ii) Certified copy of the most recent registration receipt in the applicant's name for the vehicle from which the chassis or frame was removed, or if the chassis or frame was obtained from a vehicle which was not registered in applicant's name, then a notarized bill-of-sale to the applicant for the chassis or frame must be attached. This bill-of-sale shall contain the vehicle identification number of the vehicle from which the chassis or frame was obtained.

(iii) If any of the major component parts were purchased individually, a notarized bill-of-sale for each component part must be attached. This bill-of-sale shall contain the identifying number (serial number) and trade name of the component part.

(iv) A notarized affidavit by the person assembling the vehicle stating what was done to assemble the vehicle and that said vehicle is now in operable condition.

2. For kits (1975 or subsequent year model) assembled with chassis or frame from a 1975 or subsequent year model vehicle:
(i) Certified manufacturer's certificate of origin for new kit properly assigned to the applicant.
(ii) Outstanding certificate of title (in applicant's name or assigned to applicant) for the vehicle from which the chassis or frame was removed, or if the chassis or frame was obtained from a vehicle which was not titled in applicant's name or assigned to the applicant and the certificate of title is unavailable, then a notarized bill-of-sale to the applicant for the chassis or frame must be attached. This bill-of-sale shall contain the vehicle identification number of the vehicle from which the chassis or frame was obtained.
(iii) If any of the major component parts were purchased individually, a notarized bill-of-sale for each component part must be attached. This bill-of-sale shall contain the identifying number (serial number) and trade name of the component part.
(iv) A notarized affidavit by the person assembling the vehicle stating what was done to assemble the vehicle and that said vehicle is now in operable condition.
(c) Fee (See Schedule of Fees and Commissions). Upon receipt of a properly completed form MVT 26-3 and the required supporting documents, the Department will issue a vehicle identification number plate which will have an assigned vehicle identification number embossed thereon. The Department will then notify the applicant to bring the assembled vehicle to an inspection station designated by the Department so that the Department can physically inspect the assembled vehicle and, if everything is in order, attach the vehicle identification number plate to the assembled vehicle. The Department and the applicant shall then complete forms MVT 26-4 and MVT 5-1c. The Department will then process forms MVT 5-1c, MVT 26-3, MVT 26-4, and any other required supporting documents and, upon approval, issue a certificate of title with legend "ASSEMBLED".

(4) VEHICLES (NOT INCLUDING TRAILERS) ASSEMBLED FROM PARTS
(a) Before making application for title, the applicant must obtain (available from all County License Plate Issuing Officials and from the Department) and properly complete form MVT 26-3 (Application For Alabama Assigned Vehicle Identification Number). NOTE: The vehicle identification number to be shown on form MVT 26-3 shall be the vehicle identification number of the vehicle from which the chassis or frame was removed. The applicant shall deliver completed form MVT 26-3 along with the following supporting documents to the Department.
(b) Supporting Documents:
1. For vehicles assembled with chassis or frame from a 1974 or prior year model vehicle:
(i) Certified copy of the most recent registration receipt in the applicant's name for the vehicle from which the chassis or frame was removed, or if the chassis or frame was obtained from a vehicle which was not registered in applicant's name, then a notarized bill-of-sale to the applicant for the chassis or frame must be attached. This bill-of-sale shall contain the vehicle identification number of the vehicle from which the chassis or frame was obtained.
(ii) If any of the major component parts were purchased individually, a notarized bill-of-sale for each component part must be attached. This bill-of-sale shall contain the identifying number (serial number) and trade name of the component part.
(iii) A notarized affidavit by the person assembling the vehicle stating what was done to assemble the vehicle and that said vehicle is now in operable condition.
2. For vehicles assembled with chassis or frame from a 1975 or subsequent year model vehicle:
(i) Outstanding certificate of title (in applicant's name or assigned to applicant) for the vehicle from which the chassis or frame was removed, or if the chassis or frame was obtained from a vehicle which was not titled in applicant's name or assigned to the applicant and the certificate of title is unavailable, then a notarized bill-of-sale to the applicant for the chassis or frame must be attached. This bill-of-sale shall contain the vehicle identification number of the vehicle from which the chassis or frame was obtained.
(ii) If any of the major component parts were purchased individually, a notarized bill-of-sale for each component part must be attached. This bill-of-sale shall contain the identifying number (serial number) and trade name of the component part.
(iii) A notarized affidavit by the person assembling the vehicle stating what was done to assemble the vehicle and that said vehicle is now in operable condition.
(c) Fee (See Schedule of Fees and Commissions). Upon receipt of a properly completed form MVT 26-3 and the required supporting documents, the Department will issue a vehicle identification number plate which will have an assigned vehicle identification number embossed thereon. The Department will then notify the applicant to bring the assembled vehicle to an inspection station designated by the Department so that the Department can physically inspect the assembled vehicle and, if everything is in order, attach the vehicle identification number plate to the assembled vehicle. The Department and the applicant shall then complete forms MVT 26-4 and MVT 5-1c. The Department will then process forms MVT 5-1c, MVT 26-3, MVT 26-4, and any other required supporting documents and, upon approval, issue a certificate of title with legend "ASSEMBLED".

(5) TRAILERS ASSEMBLED FROM PARTS (FROM ONE OR MORE TRAILERS)
(a) Before making application for title, the applicant must obtain (available from all County License Plate Issuing Officials and from the Department) and properly complete form MVT 26-3 (Application For Alabama Assigned Vehicle Identification Number). NOTE: The vehicle identification number to be shown on form MVT 26-3 shall be the vehicle identification number of the vehicle from which the chassis or frame was removed. The applicant shall deliver completed form MVT 26-3 along with the following supporting documents to the Department.

(b) Supporting Documents:

1. For trailers assembled with chassis or frame from a 1974 or prior year model vehicle:
(i) Certified copy of the most recent registration receipt in the applicant's name for the vehicle from which the chassis or frame was removed, or if the chassis or frame was obtained from a vehicle which was not registered in applicant's name, then a notarized bill-of-sale to the applicant for the chassis or frame must be attached. This bill-of-sale shall contain the vehicle identification number of the vehicle from which the chassis or frame was obtained.
(ii) If any of the major component parts were purchased individually, a notarized bill-of-sale for each component part must be attached. This bill-of-sale shall contain the identifying number (serial number) and trade name of the component part.
2. For trailers assembled with chassis or frame from a 1975 or subsequent year model vehicle:
(i) Outstanding certificate of title (in applicant's name or assigned to applicant) for the vehicle from which the chassis or frame was removed, or if the chassis or frame was obtained from a vehicle which was not titled in applicant's name or assigned to the applicant and the certificate of title is unavailable, then a notarized bill-of-sale to the applicant for the chassis or frame must be attached. This bill-of-sale shall contain the vehicle identification number of the vehicle from which the chassis or frame was obtained.
(ii) If any of the major component parts were purchased individually, a notarized bill-of-sale for each component part must be attached. This bill-of-sale shall contain the identifying number (serial number) and trade name of the component part.
3. A bill-of-sale for each part other than a major component part.
4. A bill-of-sale for materials used in the construction of the vehicle.
5. A notarized affidavit by the person assembling the vehicle stating what was done to assemble the vehicle and that said vehicle is now in operable condition.
(c) Fee (See Schedule of Fees and Commissions). Upon receipt of a properly completed form MVT 26-3 and the required supporting documents, the Department will issue a vehicle identification number plate which will have an assigned vehicle identification number embossed thereon. The Department will then notify the applicant to bring the assembled vehicle to an inspection station designated by the Department so that the Department can physically inspect the assembled vehicle and, if everything is in order, attach the vehicle identification number plate to the assembled vehicle. The Department and the applicant shall then complete forms MVT 26-4 and MVT 5-1c. The Department will then process forms MVT 5-1c, MVT 26-3, MVT 26-4, and any other required supporting documents and, upon approval, issue a certificate of title with legend "ASSEMBLED".
(6) TRAILERS ASSEMBLED FROM PARTS - HOMEMADE TRAILERS (NOT MANUFACTURED FROM OTHER TRAILERS)

(a) Before making application for title, the applicant must obtain (available from all County License Plate Issuing Officials and from the Department) and properly complete form MVT 26-1 (Application For Assigned Vehicle Identification Number For A Homemade Trailer).
(b) Supporting Documents:
1. A bill-of-sale for each part with the identifying (serial) number (if available) and trade name for that component part listed on the bill-of-sale.
2. A bill-of-sale for materials used in the construction of the vehicle.
(c) Upon receipt of a properly completed form MVT 26-1 and the required supporting documents, the Department will issue a vehicle identification number plate which will have an assigned vehicle identification number embossed thereon. The Department will then mail the vehicle identification number plate and a partially completed form MVT 26-2 (Assigned Vehicle Identification Number for Homemade Trailer) for the trailer for which the assigned vehicle identification number request was made on form MVT 26-1. The applicant shall affix the vehicle identification number in the manner prescribed on form MVT 26-2 and sign form MVT 26-2. The applicant shall then make application for certificate of title through a designated agent of the Department who shall physically inspect the vehicle. The applicant shall surrender the original MVT 26-2 to the designated agent as a supporting document to accompany the MVT 5-1c (application for certificate of title). Upon the Department's receipt of forms MVT 5-1c and MVT 26-2, the required fee and any other required supporting documents and, upon approval, the Department will issue a certificate of title with the legend "ASSEMBLED" and the make "HOMEMADE". History: Amended: Filed November 23, 1998; effective December 28, 1998. Amended: Filed October 13, 2000; effective November 17, 2000.

Statutory Authority: Code of Ala. 1975, @@ 32-8-1 thru 32-8-88, 32-8-3 (b) (2), 40-2A-7 (a) (5).

Author: Mike Gamble

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