HB380 Alabama 2010 Session

Summary

Primary Sponsor

Steve HurstRepresentative

Republican

Co-Sponsor

Ron Johnson

Session

Regular Session 2010

Title

Motor vehicles, heavy vehicles required to pay federal heavy vehicle excise tax, proof of payment required for registration, statute clarified to delete outdated weight, commercial motor vehicles, superseded statute regarding registration deadline repealed, Sec. 32-6-58 am'd.; Sec. 40-12-267 repealed

Summary

The bill would require proof of payment of any federal heavy vehicle excise tax before issuing or renewing motor vehicle registrations, deleting the old weight-based rule and repealing an obsolete expiration provision.

What This Bill Does

It removes the specific weight threshold (33,000 pounds) and requires proof that any federal heavy vehicle excise tax under 26 U.S.C. §4481 has been paid before a licensing official issues, renews, or transfers a motor vehicle registration and license plate. It repeals the obsolete Section 40-12-267, which set expiration dates for commercial vehicle registrations. It amends Section 32-6-58 to require proof of tax payment in the form prescribed by the U.S. Treasury and authorizes the Department of Revenue to adopt rules to administer the provision. The act takes effect immediately after passage and the governor’s approval.

Who It Affects

• Owners and operators of heavy motor vehicles who must register, renew, or transfer motor vehicle registrations and plates
• Licensing officials, probate judges, and the Alabama Department of Revenue who issue registrations and enforce the tax payment proof requirement

Key Provisions

• Deletes the weight-specific registration requirement and instead requires proof of payment of any federal heavy vehicle excise tax imposed by 26 U.S.C. §4481 before issuing, renewing, or transferring a motor vehicle registration and license plate, with proof to be in the form prescribed by the U.S. Treasury
• Repeals Section 40-12-267, which previously provided expiration dates for commercial vehicle registrations
• Amends Section 32-6-58 to require proof of payment of the federal heavy vehicle excise tax as described above and to authorize the Department of Revenue to adopt necessary rules and regulations for proper administration
• Effective immediately following passage and the Governor’s approval

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Motor Vehicles