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Division 1 - General Provisions.
Section 40-12-240 - Definitions. - (a) For the purpose of this article, the following terms...
Section 40-12-241 - Station Wagons, Jeeps, etc., Classified as Passenger Automobiles. - Station wagons, jeeps, and similar motor vehicles which are kept...
Section 40-12-242 - License Taxes and Registration Fees - Private Passenger Automobiles and Motorcycles; Electric Vehicles; Electric Transportation Infrastructure Grant Program. - (a) The following annual license taxes and registration fees are...
Section 40-12-242.1 - License Taxes and Registration Fees-Allocation of Proceeds From Certain Taxes and Fees. - The Legislature finds and declares the following regarding the distribution...
Section 40-12-242.2 - License Taxes and Registration Fees-Electirc Low-Speed Vehicles. - (a) Notwithstanding Section 40-12-242(b)(1), effective January 1, 2022, the additional...
Section 40-12-243 - License Taxes and Registration Fees - Exemption of Private Passenger Vehicles of Foreign Consuls; Special Plates for Such Vehicles. - (a) Duly constituted and appointed consuls and honorary consuls of...
Section 40-12-244 - License Tags and Registration Fees - Exemption for Members of Armed Forces, Etc. - There shall be exempt from the operation of the privilege...
Section 40-12-245.1 - License Taxes and Registration Fees - Vehicles Designed and Constructed for Transport of Raw Cotton From Harvest to Cotton Gin. - (a) Notwithstanding any provision of law to the contrary, the...
Section 40-12-246 - License Taxes and Registration Fees - Motor Buses or Motor Vehicles Transporting Passengers for Hire. - (a) The following annual license taxes and registration fees are...
Section 40-12-246.1 - License Tax and Registration Fees - Exemption for Motor Bus Passenger Carrier Vehicles; Special License. - (a) Any motor bus passenger carrier vehicle owned or otherwise...
Section 40-12-247 - License Taxes and Registration Fees - Hearses and Ambulances. - For each ambulance and automobile hearse operated on the public...
Section 40-12-248 - License Taxes and Registration Fees - Trucks or Truck Tractors - Generally. - THIS SECTION WAS AMENDED BY ACT 2022-206 IN THE 2022...
Section 40-12-249 - License Taxes and Registration Fees - Trucks or Truck Tractors - Change in Gross Vehicle Weight Allowance or in Use of Vehicle. - (a) If, after having obtained a license under Section 40-12-248...
Section 40-12-250 - Tags for Motor Vehicles Used by State, Etc. - (a) Motor vehicles owned and used by the state, a...
Section 40-12-251 - Motor Tractors. - For each motor tractor used on the highways of this...
Section 40-12-252 - Basis of Tax for Trailers; Permanent License Plate. - (a) The following annual license taxes and registration fees are...
Section 40-12-253 - Ad Valorem Taxation of Motor Vehicles. - (a) Effective January 1, 2000, ad valorem taxes on motor...
Section 40-12-254 - Motor Vehicles Issued to Disabled Veterans; Fees. - (a) Any disabled veteran of World War II or of...
Section 40-12-255 - Manufactured Homes. - (a) Every person, firm, or corporation who owns, maintains or...
Section 40-12-256 - Travel Trailers - Ad Valorem Taxation - Generally. - No identification tag for a travel trailer shall be issued...
Section 40-12-257 - Citations for Noncompliance With Sections 40-12-255 and 40-12-256. - Any state, county or municipal law-enforcement officer, or license inspector...
Section 40-12-258 - Reregistration of Certain Stored Motor Vehicles; Placement of License Tags. - (a) Except for vehicles provided for in subsections (b) and...
Section 40-12-259 - Computation and Payment of License Tax and Registration Fee. - Notwithstanding any other provision of law, the license tax and...
Section 40-12-260 - Transfer of License Plates; Registration Procedures; Receipts; Penalty. - (a) Effective January 1, 1998, license plates, except for license...
Section 40-12-262 - Effect of Provisions Relative to Registration and Display of Tags on Nonresidents; International Registration Plan; Temporary Trip Permit; Penalties. - (a) The provisions of the foregoing sections relative to registration...
Section 40-12-263 - Registration of Certain Commercial Vehicles Owned by Nonresidents Prohibited. - No truck, semitrailer truck, road tractor, or other like motor...
Section 40-12-264 - Time Limit for Purchase of Tags or Plates; Dealer Plates; Manufacturer Plates. - (a) Any person, including a motor vehicle dealer, acquiring a...
Section 40-12-265 - Mutilation or Alteration of Tags; Replacement Tags; Use of Improper Tags. - (a) It shall be unlawful for any person to mutilate...
Section 40-12-267 - Date Licenses Become Due and Delinquent. - Repealed by Act 2013-398, ยง4, effective May 23, 2013.
Section 40-12-268 - Other Taxes Precluded. - The registration fee or license tax herein required to be...
Section 40-12-269 - Remittance of Moneys and Certification of Lists of Motor Vehicles by Probate Judge. - (a) On or before the twentieth day of each month,...
Section 40-12-270 - Disbursement of Net Proceeds From License Taxes and Registration Fees; Secondary Road Committee Created. - (a) The moneys collected each month by the judge of...
Section 40-12-271 - Fee of Probate Judge or County License Commissioner for Issuing License. - The probate judge or license commissioner of the county, for...
Section 40-12-271.1 - Exemption for Disabled Veterans From License Plate Issuance Fee. - A disabled veteran who qualifies for a partial or full...
Section 40-12-272 - Rules and Regulations for Enforcement of Sections 40-12-260, 40-12-261, and 40-12-266. - The Commissioner of Revenue shall issue such rules and regulations...
Section 40-12-273 - Increase in License Tax and Registration Fee Authorized. - (a) Effective October 1, 1984, in addition to the regular...
Section 40-12-274 - Disposition of Additional Fees Collected Pursuant to Section 40-12-274. - The additional fees collected each month by the probate judge,...
Section 40-12-275 - Review of Personalized License Plates Issued Under This Chapter and Chapter 6 of Title 32; Appeals. - (a) The Department of Revenue shall review all personalized license...
Division 2 - Antique Vehicles.
Section 40-12-290 - Registration of Vintage Vehicle. - (a) Subject to the requirements of subsections (b), (c), (d)...
Section 40-12-291 - Design and Renewal of License Plates or Tags. - "Vintage vehicle" license plates shall be of such size and...
Section 40-12-292 - Replacement of Defaced, Lost or Destroyed Plates or Tags. - Should any license plates or tags issued pursuant to this...
Section 40-12-293 - Exemption From Certain Other Licensing Requirements, License or Privilege Taxes and Ad Valorem Taxation; Exceptions. - Except for the provisions of Sections 40-12-260 and 40-12-261, a...
Section 40-12-294 - Rules and Regulations. - The state Department of Revenue shall make such rules and...
Section 40-12-296 - Disposition of Funds. - All moneys derived from the registration and licensing of vintage...
Section 40-12-297 - Registration of Original License Plate Issued in Model Year of Vehicle. - (a) The owner of any vehicle designated as a 1976...
Division 3 - Handicapped Persons.
Section 40-12-300 - Preparation, Issuance, and Use of Distinctive License Plates. - (a)(1) The distinctive license plates provided for herein shall be...
Section 40-12-301 - Transfer of Distinctive License Plates Between Motor Vehicle Owners and Between Motor Vehicles; Issuance of Standard License Plates to Motor Vehicle Previously Issued Distinctive License Plates; Construction of Section. - The distinctive license plates issued pursuant to this division shall...
Section 40-12-302 - Design. - The design of motor vehicle license plates for individuals with...
Division 4
Section 40-12-305 - Implementation of Fort System. - (a)(1) Notwithstanding the provisions of subsection (a) of Section 32-6-65,...
Section 40-12-306 - (Committee Dissolves December 31, 2023, Unless Extended) Advisory Committee. - (a)(1) To ensure that local taxing jurisdictions and taxpayers have...
Section 40-12-307 - Calculation of Tax Rate; Distribution of Taxes. - (a) On or before December 1, 2021, and December 1...
Section 40-12-308 - Registration Fees; License Plate. - (a) A motor vehicle registered through the FORT system shall...
Section 40-12-309 - Rulemaking Authority. - The department may adopt rules for the implementation of this...