U.S. flag An official website of the United States government.

Dot gov

The .gov means it's official.
Federal government websites always use a .gov or .mil domain. Before sharing sensitive information online, make sure you’re on a .gov or .mil site by inspecting your browser's address (or "location") bar.


This site is also protected by an SSL (Secure Sockets Layer) certificate that's been signed by the U.S. government. The https:// means all transmitted data is encrypted  — in other words, any information or browsing history that you provide is transmitted securely.

Freight Line & Equipment


Assess, bill and collect the Freight Line and Equipment License Tax as required by Title 40-21-52 of the Code of Alabama .


The Public Utility Section will locate, assess, and bill each private railcar company operating in the state of Alabama for the previous tax year. This is accomplished by contacting every railroad operating in Alabama annually and requiring them to provide our office with a list of all private railcars they pulled through the state for the previous year. All Freight Line and Equipment tax returns are required to be filed by March 1 of each year using My Alabama Taxes . From the information filed by each railcar company, an assessment and tax bill is made and sent to each company. The companies have 30 days to remit the tax due.


Freight Line and Equipment Property 40-21-52