Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-5-1 - VEHICLE REGISTRATION
Section 810-5-1-.240 - Permanent Trailer License Plates
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Permanent trailer license plates, in accordance with § 40-12-252, Code of Ala. 1975, may be issued to a truck trailer, tractor trailer, or semitrailer. Permanent trailer license plates cannot be displayed on a utility trailer.
(2) Permanent Trailer License Plate Fee. The fee for a permanent trailer license plate is a one (1) time, non-proratable registration fee of sixty dollars ($60). A registrant may surrender a current and valid Alabama trailer license plate in order to secure a permanent trailer license plate. Pursuant to § 40-12-23. Code of Ala. 1975, the surrender of the trailer license plate may entitle the registrant to a credit that can be used against the permanent trailer license plate fee. The license issuing official must determine the credit allowed by using monthly declining fees and apply the credit to the fee for the permanent trailer license plate.
(3) Transfer of Ownership. To transfer ownership, the owner must remove and surrender the permanent trailer license plate from the vehicle to the license issuing official. No credit or refund of registration fees will be granted upon surrender. The license plate issuing official will retain the surrendered license plates for audit purposes. The license plate issuing official must revoke the registration in the licensing officials' registration database and must include the revocation record in the data upload to the state registration database upon surrender of the permanent trailer license plate.
(4) Registration Receipt.
(5) Illegible Plate or Tag. Pursuant to § 40-12-265, if a license plate or tag is lost or stolen, or becomes so mutilated as to make it illegible, the owner of the vehicle must file with the license issuing official an application setting forth the facts that the plate or tag has been lost, mutilated, or destroyed and upon payment of the fee specified by law, a replacement license plate will be issued. See Rule 810-5-1-.229 titled Replacement License Plates and Decals.
(6) Business Personal Property Tax. Pursuant to § 40-12-252, the owner of any truck trailer, tractor trailer, or semitrailer who chooses to purchase a permanent license plate must 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. See Rule 810-4-1-.03 titled Permanent Trailer Plate Procedures.
Authors: James Starling, Billy R. Phillips, David Baxley
Statutory Authority: Code of Ala. 1975, §§ 32-8-2, 40-2A-7(a)(5), 40-12-23, 40-12-240, 40-12-252(c), 40-12-260, 40-12-265, and Administrative Rules 810-4-1-.03 and 810-5-1-.229.