Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-5-1 - VEHICLE REGISTRATION
Section 810-5-1-.223 - Off Road Machinery And Equipment

(1) Section 40-12-240, Code of Ala. 1975, defines the term "truck" as "every self-propelled motor vehicle designed and used primarily for the transportation of property in or upon its own structure," and "vehicle" as "every device in, upon, or by which any person or property is or may be transported or drawn upon a highway." § 40-12-240, further defines the term "truck tractor" as "every motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicles and load so drawn."

(2) Section 40-12-251, Code of Ala. 1975, provides "for each motor tractor used on the highways of this state there shall be paid a license or privilege tax of $100.00; provided, however, that this license shall not be collected for a tractor when run on a highway to be transferred from one point to another for use on a farm with or without a "small trailer" or with or without a "semi-trailer," or when used on the highway for transferring what is commonly known as a "portable sawmill" or a "well-boring outfit," or when used on the highway by a farmer for the purpose of transporting to and from his farm, farm products or products to be used on his farm."

(3) The term "motor tractor" as defined in § 40-12-251, and the term "truck tractor" as defined in § 40-12-240, can be used interchangeably.

(4) In addition to those exemptions contained in § 40-12-251 the term "off-the-road machinery" includes machines occasionally moved on highways from one job site to another, but not designed to transport property over the highways, and are not subject to the requirements for licensing as a motor vehicle. A self-propelled vehicle not designated for use upon a highway but specifically designated as an "off road vehicle" by the manufacturer does not fall within the definition of a "motor vehicle".

(5) The term "motor vehicle" is defined in § 32-7-2, Code of Ala. 1975, as every self-propelled vehicle which is designed for use upon a highway...except traction engines, road rollers, farm tractors, tractor cranes, power shovels and well drillers.

(6) Pursuant to the above-mentioned sections of the Alabama Motor Vehicle License and Registration laws, off road machinery is exempt from the registration requirements due to the following:

(7) Off road machinery is specially designed for off-highway operation due to the following factors in the design of the vehicle:

(8) Nothing in this rule should be considered as authority for exempting from registration truck mounted cranes, trucks with booms attached, or similar type vehicles.