HB146 Alabama 2013 Session

Summary

Primary Sponsor

Richard J. Laird

Independent

Session

Regular Session 2013

Title

Boat trailers and personal watercraft trailers, license taxes and registration fees imposed, distrib. to Alabama Association of Rescue Squads, Inc., Sec. 40-12-240 am'd.

Description

Under existing law, boat trailers and personal watercraft trailers are specifically exempt from the payment of the license taxes and registration fees on motor vehicles.

This bill would delete this exemption and would specifically include boat trailers and personal watercraft trailers in the definition of utility trailer. This bill would also provide for the distribution of the additional revenue collected from the license taxes and registration fees on boat trailers and personal watercraft trailers.

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Subjects

Taxation