HB780 Alabama 2010 Session

Summary

Primary Sponsor

Victor Gaston

Republican

Co-Sponsors

Joe HubbardChad FincherJamie IsonJim BartonDuwayne BridgesHoward SanderfordMary Sue McClurkin

Session

Regular Session 2010

Title

Motor vehicles, license tags and registration fees, active military, exempt from license tax and fees, Sec. 40-12-244 am'd.

Summary

HB780 would expand exemptions from Alabama license taxes and vehicle registration fees to include active-duty military residents and several related groups for one passenger vehicle.

What This Bill Does

The bill amends Section 40-12-244 to exempt from license taxes and registration fees one passenger vehicle owned by: active members of the Alabama National Guard or the Alabama State Guard (with rules about distinctive tags and additional vehicles); retired Alabama National Guard members with 20+ years of service (also with tag limitations); active members of U.S. armed forces reserve units or any service-connected disabled veterans who were Alabama residents at entry and still reside in Alabama; members of volunteer rescue squads; Civil Air Patrol members (including vehicles owned by national headquarters or the Alabama wing); volunteer firefighters who are Alabama residents with a firefighter tag; and active-duty U.S. military members who are Alabama residents, with the latter exemption available only during active duty. For some categories, additional vehicles require paying the regular taxes. The exemptions require proper identification and residency proof where specified, and some tag limitations apply. The act takes effect on the first day of the third month after passage and governor approval.

Who It Affects

• Active-duty U.S. military members who are Alabama residents: exempt from license tax and registration fees for one passenger vehicle during active duty.
• Active members of the Alabama National Guard or Alabama State Guard (and service-connected disabled veterans): exempt for one vehicle with distinctive National Guard or related tags; additional vehicles require regular taxes.
• Retired Alabama National Guard members with 20+ years of service: exempt for one vehicle (distinctive National Guard tag); additional vehicles require regular taxes.
• Active members of U.S. armed forces reserve organizations who were Alabama residents at entry and remain residents: exempt for one vehicle upon proof of residency.
• Service-connected disabled veterans: included in the exemption provisions (as defined in the bill text).
• Members of volunteer rescue squads: exempt for one vehicle.
• Civil Air Patrol members (national headquarters and Alabama wing): exempt for vehicles they own.
• Volunteer firefighters who are Alabama residents entitled to a firefighter tag: exempt for one vehicle.

Key Provisions

• Amendment to Section 40-12-244 to expand who qualifies for exemptions from license taxes and registration fees for one passenger vehicle.
• Exemption scope includes active-duty military residents, National Guard/State Guard members, retired National Guard members with 20+ years, reserve members, service-connected disabled veterans, volunteer rescue squads, Civil Air Patrol, and volunteer firefighters.
• For some categories (e.g., National Guard and firefighter tags), the exemption applies only to one vehicle's distinctive tag; additional vehicles require paying the regular tax.
• Active-duty exemption for U.S. military members is limited to the period of active duty and requires proper identification and residency proof.
• Claiming exemptions requires forms and processes described by the Adjutant General or the state Department of Revenue, as applicable.
• Effective date is the first day of the third month after passage and Governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Motor Vehicles