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.

Summary

HB146 would tax boat trailers and personal watercraft trailers by including them in the utility trailer category and directing the new revenue to volunteer rescue squads through the Alabama Association of Rescue Squads.

What This Bill Does

It eliminates the current exemption from license taxes and registration fees for boat trailers and personal watercraft trailers and adds them to the utility trailer category for licensing. The additional revenue collected would be remitted to the State Treasurer and distributed equally to all member rescue squads of the Alabama Association of Rescue Squads, Inc., to be used only for rescue equipment and operations. New rescue squads formed after the act's effective date would become eligible for distributions after five years of good standing and active rescue service. The act would take effect January 1, 2015, after a constitutional amendment requiring distribution of these fees to rescue squads is adopted.

Who It Affects

• Boat trailer owners and personal watercraft trailer owners who would pay license taxes and registration fees previously exempted.
• Volunteer rescue squads that are members of the Alabama Association of Rescue Squads, Inc., which would receive an equal share of the new revenue for rescue equipment and operations.

Key Provisions

• Boat trailers and personal watercraft trailers are removed from exemption and included in the definition of utility trailer for licensing and registration purposes.
• The additional revenue from the new taxes/fees on these trailers is to be distributed monthly to the Alabama Association of Rescue Squads, Inc., and then shared equally among all member rescue squads, for rescue equipment and operations only.
• New rescue squads formed after the act's effective date become eligible for distributions after five years of good standing and active rescue service.
• The act becomes effective January 1, 2015, contingent on a constitutional amendment that requires routing the fees to rescue squads.

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

Subjects

Taxation