Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter17. GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS. |
Article3A. Liquefied Petroleum Gas Fuel Tax. |
§40-17-166. Exemption of certain vehicles from excise tax.
Latest version.
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Any vehicles of the classes described in Section 40-17-160 owned by the state, county, or any incorporated municipality or agency, or instrumentality thereof, or any vehicle not requiring a license plate or motor vehicle license, including but not limited to forklift trucks and agricultural vehicles, shall be exempt from any excise tax levied by the provisions of this chapter.