(a) All judges of probate, license commissioners, and other officials authorized by law to register motor vehicles and issue motor vehicle license plates and to perform other duties in connection with the issuance of motor vehicle license plates shall refuse to issue motor vehicle registrations and license plates and shall refuse to transfer or renew motor vehicle registrations and license plates unless the applicant furnishes proof of payment, in the form prescribed by the Secretary of the United States Treasury, that any federal heavy vehicle excise tax imposed by Title 26, United States Code ยง4481, has been paid.
(b) The Department of Revenue may adopt rules and regulations necessary for the proper administration of this section.
Structure Code of Alabama
Title 32 - Motor Vehicles and Traffic.
Chapter 6 - Licenses and Registration.
Article 2 - License Tags and Plates.
Division 1 - General Provisions.
Section 32-6-51 - Rear Tags Required.
Section 32-6-52 - Using License Tag of Improper Classification.
Section 32-6-53 - Power of Commissioner of Revenue to Make Rules and Regulations.
Section 32-6-54 - Tag to Show Heart and Words "Heart of dixie."
Section 32-6-54.1 - Removal of "Heart of Dixie" Language.
Section 32-6-55 - Special Tag Number for Chairman of Uss Alabama Battleship Commission.
Section 32-6-57 - Manufacturing Specifications for License Tags or Plates.
Section 32-6-58 - Applicants for Registration Must Furnish Proof of Paying Certain Federal Taxes.
Section 32-6-59 - License Taxes and Registration Fees - Mini-Trucks.