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.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 3A - Liquefied Petroleum Gas Fuel Tax.
Section 40-17-162 - Remittance of Flat Fee and Cost of Decal; Disposition of Proceeds.
Section 40-17-163 - Rules and Regulations.
Section 40-17-164 - Penalty for Failure to Timely Obtain Decal; Disposition of Penalty.
Section 40-17-166 - Exemption of Certain Vehicles From Excise Tax.