ALABAMA DEPARTMENT OF REVENUE
MOTOR VEHICLE DIVISION
810-5-1-.475. Registration Fees from International Registration Plan Jurisdictions.
(1) John J. Breckenridge, Assistant Counsel, Legal Division, Department
of Revenue, in an informal opinion under the date of February 8, 1982, stated
the following concerning exemptions found in Section 40-12-248, Code of Alabama
1975:
"Since the terms "farm produce" and "farm products" necessarily connotates some
connection with a farm, it is my opinion that the terms must necessarily involve
transportation from a farm to either a manufacturer or a market. Thus, when
a farm product has been in some way processed by a manufacturer, then the motor
vehicle which transports the items from the manufacturer to a market or a retailer
would not be considered as transporting farm products and would not be entitled
to the exception."
(2) The impact of the above opinion is to require the registration
of vehicles hauling farm produce, farm product, and forest products on a compensated
basis with the Exempt Commodities For Hire (C) license plate rather than the
Private (P) license plate category.
(3) In that the exempt commodity license plate has previously been
one basically for intrastate use by coal haulers, the exempt commodity rates
were not furnished to the International Registration Plan jurisdictions. Now
that a significant number of Alabama registrants will be subject to the exempt
commodity rates, registrants in other International Registration Plan jurisdictions
hauling "Exempt Commodities" should be subject to the higher fee category.
(4) The term "exempt commodities" refers to the fact that the commodity
is exempt from the regulation of the Interstate Commerce Commission or the various
jurisdictional Public Service or Public Utility Commissions. In that differing
regulatory commissions exempt (or regulate) different commodities the following
guidelines are to be used in collecting Alabama registration fees:
- (a) On the Type of Operation segment of Schedule B, registrants
indicating "Common Carrier Exempt Commodities" will pay fees based on the
Alabama fee schedule for Exempt Commodities as found in Section 40-12-248(d).
- (b) Registrants indicating "Household Goods Carrier" will pay
fees based on the Alabama fee schedule for Private Carrier as found in Section
40-12-248(c)
- (c) Registrants indicating "Private Carrier" will pay fees for
Private Carriers as found in Section 40-12-248(c).
- (d) Registrants indicating "Haul for Hire" will pay fees based
on the Alabama fee schedule for For Hire carriers as found in Section 40-12-248(d).
- (e) Registrants indicating "Rental Company" will pay fees based
on the Alabama fee schedule for Private Carriers as found in Section 40-12-248
(c).
- (f) Registrants indicating two categories will pay fees based
on the higher fee schedule. (Authority: §§32-6-56 and
40-12-248)
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