Section 40-12-250 Tags for motor vehicles used by state, etc.
Section 40-12-250
Tags for motor vehicles used by state, etc.
(a) Motor vehicles owned and used by the state, or a county, or municipality of this state shall not be subject to the payment of license taxes levied, but shall display permanent license plates. Any agency which obtains or possesses a vehicle through a lease-purchase or an installment-sales agreement with an option to buy shall be considered as owning the vehicle for purposes of this section. The purchasing agent or other officer of the state, county, or municipality, shall apply to the Department of Revenue giving the make, type, model, and vehicle identification number of the vehicle or vehicles owned and used by the state, county, or municipality, together with any other information the department may require, which shall be furnished under oath by the applying officer. If upon examination the application appears correct to the department, it shall issue, to be placed on the motor vehicles, the number of license plates, to be used on no other vehicle than that for which issued. State license plates shall have the letter "S" and the registration number stamped thereon, county license plates shall have the word "county" and the registration numbers, and municipal license plates shall have the word "municipal" and the registration number stamped thereon. License plates on any vehicle owned by a municipal corporation or a municipal board shall have "PUD", public utility department, and the registration number stamped thereon. All replacement license plates issued for the vehicles shall be similarly stamped or marked. For issuance of these license plates and to cover the expense of administration, the applying agency shall pay a sum as determined by the Alabama Department of Revenue and approved by the Legislative Council, equivalent to the actual cost of producing and issuing each license plate. The motor vehicle shall be used exclusively in the governmental or corporate functions of the state, county, or municipality to which issued.
(b) Any person who operates a motor vehicle owned or used by the state or any county or municipality thereof with an improper license plate or without a license plate thereon shall be guilty of a misdemeanor and, upon conviction, shall be punished as prescribed by law.
(c) The department may issue permanent license plates for vehicles owned by the United States or any agency thereof which have been loaned to the state or a county or municipality of this state, or to a public agency, including, but not limited to, a volunteer fire department, if the state, county, municipality, or public agency desires to obtain license plates to operate the vehicle on the streets and highways of this state. The license plates shall have words indicating that the vehicle is on loan from the federal government and a registration number. Vehicles displaying these license plates shall be used in accordance with the stipulations wherein the vehicle was loaned to the receiving agency. The license plates may be issued by the department upon application by the state, county, municipality, public corporation, or agency receiving and using the vehicles, and upon payment of a sum as determined by the Alabama Department of Revenue and approved by the Legislative Council, equivalent to the actual cost of producing and issuing each license plate. Upon return of the vehicle to the United States agency, the license plate shall be removed, and may be transferred by the department to another vehicle loaned by the United States and used by the governmental entity or agency. The department shall promulgate rules and regulations as necessary to implement this subsection.
(d) The department may issue permanent license plates for vehicles owned by volunteer fire departments. The license plates shall have words indicating that the vehicle is owned by a volunteer fire department and a registration number. Vehicles displaying these license plates shall be used in accordance with the stipulations provided by law for such vehicles. The license plates may be issued by the department upon application by a volunteer fire department and upon payment of a sum as determined by the Alabama Department of Revenue and approved by the Legislative Council, equivalent to the actual cost of producing and issuing each license plate. The vehicle shall be used exclusively for volunteer fire department purposes. The department shall promulgate rules and regulations as necessary to implement this subsection.
(Acts 1951, No. 780, p. 1375; Acts 1980, No. 80-436, p. 661; Acts 1985, 2nd Ex. Sess., No. 85-996, p. 364, §1; Acts 1987, No. 87-805, p. 1579, §1; Act 99-699, 2nd Sp. Sess., p. 205, §1; Act 2000-699, p. 1421, §1.)