Today is Thursday, February 23, 2017
 
Important Notices!
 
Enforcement

Revenue Enforcement

Revenue Enforcement Officers are  appointed by the Commissioner of Revenue as uniformed Alabama peace officers with the primary duties of patrolling the state's highways.   The officers administer and enforce licensing and registration of motor vehicles.  This includes more than just ordinary car tags.  Commercial trucks traveling interstate must comply with the International Fuel Tax Agreement (IFTA) and the International Registration Plan (IRP).  These are multistate compacts or agreements between states (and Canadian provinces) that impose regulations upon the trucking industries so as to share the taxes levied by the various states in accordance with the mileage traveled in each state.  These state compacts make it possible for trucking companies to file one tax return with one state that will distribute the apportioned revenue to the other states where the trucks may have traveled.  In addition Enforcement Officers have duties relating to tobacco tax stamps on tobacco products sold in Alabama.   Finally, Enforcement Officers serve as the principle law enforcement arm for the Department of Revenue.  This includes state disaster relief and more recent assignment to supplement homeland security needs.

Truck/Truck Tractor Registration Information

Section 40-12-248

License taxes and registration fees - Trucks or truck tractors - Generally.

(a) For each truck or truck tractor using the public highways of this state, annual license taxes and registration fees based on the gross vehicle weight in pounds are imposed and shall be charged. For the purposes of this section, the term "gross vehicle weight" shall mean the empty weight of the truck or truck tractor plus the heaviest load to be carried and, in the case of combinations, shall be deemed to include also the empty weight of the heaviest trailer with which the power unit shall be placed in combination, plus the heaviest load to be carried. No tolerance or margin of error shall be allowable under this section, except as provided in subsection (b).

(b) For each truck or truck tractor using the public highways of this state, the annual license taxes and registration fees herein imposed (i) shall consist of the base amount applicable to the truck or truck tractor under the schedule of base amounts set forth in this subsection, plus (ii) the additional amount, if any, applicable to the truck or truck tractor under the schedule of additional amounts set forth in this subsection:

SCHEDULE OF BASE AMOUNTS
Gross Vehicle
Weight in Pounds Base Amount
0 to 8,000 $10.70
8,001 to 10,000 17.50
10,001 to 12,000 52.50
12,001 to 18,000 85.00
18,001 to 26,000 117.50
26,001 to 33,000 150.00
33,001 to 42,000 260.00
42,001 to 55,000 292.50
55,001 to 64,000 325.00
64,001 to 73,280 357.50
73,281 to 80,000 407.50
80,001 or over 445.00
 
SCHEDULE OF ADDITIONAL AMOUNTS
Gross Vehicle
Weight in Pounds Additional Amount
0 to 8,000 $2.30
8,001 to 10,000 17.50
10,001 to 12,000 52.50
12,001 to 18,000 85.00
18,001 to 26,000 117.50
26,001 to 33,000 150.00
33,001 to 42,000 260.00
42,001 to 55,000 292.50
55,001 to 64,000 325.00
64,001 to 73,280 357.50
73,281 to 80,000 407.50
80,001 or over 445.00
 

The total amount of the annual license tax and registration fee shall be limited with respect to trucks or truck tractors owned and used by a farmer for transporting farm products or the personal property of the farmer for use on his or her farm to a maximum of thirty dollars ($30) where the gross vehicle weight of the truck does not exceed 30,000 pounds; to a maximum of eighty-five dollars ($85) where the gross vehicle weight of the truck exceeds 30,000 pounds, but does not exceed 42,000 pounds; and to a maximum of two hundred fifty dollars ($250) where the gross vehicle weight of the truck or truck tractor is up to and including the class currently designated 80,001 pounds or over; provided, however, a farmer shall be entitled to pay this reduced annual license tax and registration fee for only one truck tractor; for each additional truck tractor the annual license tax and registration fee shall be determined from the "schedule of base amounts" and "the schedule of additional amounts" based on the gross vehicle weight in pounds; and the annual license tax and registration fee shall be limited with respect to trucks owned and used by any person for transporting forest products from the point of severance to a sawmill, to a papermill, or to a concentration yard to a maximum of forty dollars ($40) where the gross vehicle weight of the truck does not exceed 30,000 pounds and to a maximum of sixty-five dollars ($65) where the gross vehicle weight exceeds 30,000 pounds, but does not exceed 42,000 pounds.

For purposes of enforcement of farm truck license tags, or of forest products truck license tags for trucks that do not exceed 42,000 pounds in gross vehicle weight, all scaled weight shall be allowed a tolerance or a margin of error of 10 percent of the true gross or axle weights to allow for any climatic conditions.

For each truck tractor which is operated by a certificated motor carrier and which is operated exclusively within 15 miles of the corporate limits of the incorporated municipality in which it is customarily domiciled, but not including vehicles operating beyond the borders of Alabama, and which is registered in the county in which it is customarily domiciled, a total annual license tax and registration fee of three hundred dollars ($300) is imposed and shall be charged.

The total amount of the annual license tax and registration fee shall be limited to the following schedule for all self-propelled campers or house cars, but a self-propelled camper or a house car whose weight does not exceed 8,000 pounds, shall be subject to the provisions of Section 40-12-273(b):

SCHEDULE OF BASE AMOUNTS
Gross Vehicle
Weight in Pounds Base Amount
0 to 8,000 $10.70
8,001 to 12,000 25.00
12,001 to 18,000 50.00
18,001 to 26,000 87.50
26,001 to 33,000 137.50
33,001 to 42, 000 250.00
 
SCHEDULE OF ADDITIONAL AMOUNTS
Gross Vehicle
Weight in Pounds Additional Amount
0 to 8,000 $2.30
8,001 to 12,000 25.00
12,001 to 18,000 50.00
18,001 to 26,000 87.50
26,001 to 33,000 137.50
33,001 to 42, 000 250.00
 

Notwithstanding the other provisions of this section, a pick up truck as defined in Section 32-8-2, which is used for personal or agricultural use and which is not operated for commercial purposes, shall be licensed and registered based on the gross weight of the vehicle only without regard to the heaviest load to be carried including the heaviest load to be carried on any trailer used in combination with the truck, and, for purposes of this paragraph, the term "gross vehicle weight in pounds" as used in this subsection means the gross weight of the vehicle only without regard to the heaviest load to be carried including the heaviest load to be carried on any trailer used in combination with the truck.

(c) Every person making application for license under this section to use a truck or truck tractor on the public highways of this state shall be required to make an affidavit declaring the gross vehicle weight of the truck or truck tractor and file the affidavit with the judge of probate, or other county licensing officer, in the county in which the application is made. Upon payment of the applicable motor vehicle license tax or registration fee, the license to use the truck or truck tractor on the public highways of this state shall be limited to the gross vehicle weight so declared by the owner, which shall be deemed to constitute the allowable gross vehicle weight for which the vehicle is licensed.

After having obtained a license under this section with respect to any truck or truck tractor, the owner thereof may during the then current tax year voluntarily increase the allowable gross vehicle weight for which the vehicle is licensed by making a new affidavit, applying for a new license applicable to the appropriate gross vehicle weight classification, surrendering the license plates or tags previously obtained, and paying the difference between the fees applicable to a license for the higher weight classification desired and the fee in respect of the license so surrendered. The license classification of a truck or truck tractor may not be decreased, however, except once a year at the time new license tags or plates are purchased for the truck or truck tractor.

 

GASOLINE AND MOTOR FUELS TAX ISSUES

Gasoline and other motor fuels are subject to both state tax and federal excise tax.  Revenues from these taxes are earmarked for the road and bridge fund.  Moneys collected are used for the construction of new roads and bridges and the repair and maintenance of existing roads and bridges.  Sometimes these kinds of excise taxes are referred to as "user taxes."  This means that if you use state roads and bridges when you drive a vehicle then you are essentially paying tax on the gasoline or diesel fuel that you used.  But, if you do not use the state roads and bridges, as for example with a vehicle used exclusively on a farm, then no tax is due.  It is exempt as an  "off road use."  It is not legal to travel on the state roads and bridges ("on road use") with untaxed fuel designated "off- road use."  Distributors of motor fuel (diesel) have been mandated according to federal law to mark the untaxed fuel with a red dye and special pumps or tanks are appropriately marked as exempted dyed fuel.  The illegal use of dyed fuel on the state or federal roads will result in a significant penalty.  Alabama Revenue Enforcement Officers, along with IRS officers, may inspect to determine if a vehicle is traveling on the roads with dyed fuel.  The penalty for using dyed fuel on the highway is $1,000 for the state penalty plus a $1,000.00 federal penalty for the first offense.  The penalty doubles for each successive violation. 
 

REVENUE VIOLATION FINE SCHEDULE

CODE SECTION

VIOLATION

FINE

40-12-198(b)

Gasoline Transport Document Violation 

$500

40-12-198(m)

Improper Untaxed Dyed Fuel Use

$1,000

40-12-260(a)

Having license plates issued to another vehicle

$50

40-12-260(a) (3)

Failure of new owner of vehicle to surrender a license plate not removed by the previous owner on a recently purchased/acquired vehicle 

$200

40-12-260(a) (4)a.

Failure of new owner of vehicle to purchase/re-register/transfer the license plate within 20 calendar days of purchase of acquisition of vehicle

$200

40-12-260(b) (1)

No current and valid Alabama motor vehicle registration receipt in vehicle

$50

40-12-260(b) (3)

Failure/refusal to present current and valid Alabama motor vehicle registration receipt to law enforcement officer

$200

40-12-262(b)

No required current and valid Alabama license plate or registration document for vehicle registered pursuant to the Internation Registration Plan (I.R.P.) 

$200

40-12-262(e)

No I.R.P. cab card/no temporary trip permit

$200

40-12-262(f)

Altered I.R.P. cab card/altered temporary trip permit

$200

40-12-264(c)

Unlawful use of dealer license plates by dealers on rental or lease vehicles, tow trucks, service trucks, and other service vehicles

$200

40-12-264(c)

Unlawful use of dealer license plates by other than dealership owners and full-time salespersons

$200

40-12-264(c)

Unlawful use of dealer license plates by prospective purchaser in excess of 72 hours 

$200

40-12-265(a)

Mutilating/altering tag

$50

40-12-265(c)

Operating a vehicle with an improper license plate/validation stamp/improper display of plate or validation stamp

$200

40-12-290(e) (1)

Unlawful use of vintage vehicle license plate

$200

40-12-290(e) (1)

Unlawful use of antique license plate - or tag issued prior to October 1, 1996

$200

40-17-150(g)

Having no fuel identification marker displayed; no copy of International Fuel Tax Agreement (IFTA) license in vehicle; improperly displayed IFFA; no IFTA fuel decals (2) required/displayed

$50

40-17-150(h)

Invalid trip permit

$50