2006 Alabama Code - Section 32-6-58 — Applicants for registration of heavy motor vehicles must furnish proof of paying federal taxes.

(a) All judges of probate, license commissioners, and other officials authorized by law to register motor vehicles and issue motor vehicle license plates and to perform other duties in connection with the issuance of motor vehicle license plates shall refuse to register a motor vehicle having a gross weight of 33,000 pounds or more and shall refuse to issue any motor vehicle license plate for such motor vehicle and shall refuse to transfer any motor vehicle registrations and license plates for such motor vehicles unless the applicant furnishes proof of payment, in the form prescribed by the Secretary of the United States Treasury, that the federal heavy vehicle excise tax imposed by Title 26, United States Code §4481, has been paid.

(b) The Department of Revenue is empowered to adopt such rules and regulations as it may deem necessary for the proper administration of this section.

(Acts 1984, 1st Ex. Sess., No. 84-794, p. 203.)