Pursuant to Section 40-12-252, the owner of any truck trailer, tractor trailer, or semitrailer who chooses to purchase a permanent license plate shall annually assess the property between October 1 and prior to January 1 on a Business Personal Property Return (ADV-40) in the county in which the truck trailer, tractor trailer, or semitrailer is based. If the trailer is based in a different county than originally registered and ownership of the vehicle has not changed, the permanent trailer plate shall not be surrendered to the license plate issuing official. The owner shall provide sufficient proof to the assessing official in the county in which the vehicle was previously based, that the trailer base has changed, prior to the assessing official removing the trailer from its tax rolls. The Business Personal Property Return (ADV-40) shall be filed in the county in which the trailer is currently based in accordance with Section 40-12-253. The Business Personal Property Return – short form (ADV-40S) may be utilized, if applicable.
All residents of Alabama who are owners of truck trailers, tractor trailers, or semitrailers may purchase license plates in this category.
The plates may not be personalized.
The plates are not transferable between vehicle owners.
This plate be displayed upon the following types of vehicles:
The plates are permanent and are not redesigned.
The registration fees are distributed to the Public Road and Bridge Fund as well as cities and counties.