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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 12 - Licenses.
Article 5 - Motor Vehicles.
Division 1 - General Provisions.
Section 40-12-251 - Motor tractors.
Universal Citation: AL Code § 40-12-251 (2019)
Section 40-12-251Motor tractors.
For each motor tractor used on the highways of this state there shall be paid a license or privilege tax of $100; 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 "semitrailer," 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.
(Acts 1935, No. 194, p. 256; Acts 1939, No. 403, p. 528; Code 1940, T. 51, §702; Acts 1943, No. 571, p. 575.)
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