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 PoundsBase Amount
0 to 8,000 $10.70
8,001 to 10,00017.50
10,001 to 12,00052.50
12,001 to 18,00085.00
18,001 to 26,000117.50
26,001 to 33,000150.00
33,001 to 42,000260.00
42,001 to 55,000292.50
55,001 to 64,000325.00
64,001 to 73,280357.50
73,281 to 80,000407.50
80,001 or over445.00

SCHEDULE OF ADDITIONAL AMOUNTS

Gross Vehicle
Weight in PoundsAdditional Amount
0 to 8,000 $2.30
8,001 to 10,00017.50
10,001 to 12,00052.50
12,001 to 18,00085.00
18,001 to 26,000117.50
26,001 to 33,000150.00
33,001 to 42,000260.00
42,001 to 55,000292.50
55,001 to 64,000325.00
64,001 to 73,280357.50
73,281 to 80,000407.50
80,001 or over445.00

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 four truck tractors; 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. The reduced annual license tax and registration fee shall not be available for truck tractors used on a for hire basis.

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 PoundsBase Amount
0 to 8,000$10.70
8,001 to 12,00025.00
12,001 to 18,00050.00
18,001 to 26,00087.50
26,001 to 33,000137.50
33,001 to 42,000250.00

SCHEDULE OF ADDITIONAL AMOUNTS

Gross Vehicle
Weight in PoundsAdditional Amount
0 to 8,000$2.30
8,001 to 12,00025.00
12,001 to 18,00050.00
18,001 to 26,00087.50
26,001 to 33,000137.50
33,001 to 42,000250.00

(1) Notwithstanding the other provisions of this section, a pickup 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 subdivision, 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.

(2) Notwithstanding the other provisions of this section, a motor vehicle wrecker, commonly known as a tow truck, which is used primarily to move, tow, or recover disabled motor vehicles or used for impoundment purposes, shall be licensed and registered based on the gross vehicle weight of the wrecker only without regard to the gross vehicle weight of any motor vehicle to be towed by the wrecker.

(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.

(Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 93, p. 108; Code 1940, T. 51, §697; Acts 1967, Ex. Sess., No. 223, p. 282, §5; Acts 1967, No. 580, p. 1343, §2; Acts 1971, No. 1206, p. 2092, §1; Acts 1981, No. 81-865, p. 1655; Acts 1984, No. 84-186, p. 286, §1; Acts 1986, Ex. Sess., No. 86-687, p. 83, §1; Acts 1989, No. 89-946, p. 1859, §2; Act 97-916, §1; Act 2004-520, p. 1051, §1; Act 2006-276, p. 482, §1; Act 2006-356, p. 946, §1; Act 2011-540, p. 984, §1; Act 2015-499, §1.)