HB262 Alabama 2022 Session

Summary

Primary Sponsor

Wes AllenSecretary

Republican

Session

Regular Session 2022

Title

Motor vehicles, forestry harvesting and management equp., included as trucks or truck tractors used by a farmer or to haul forest products for licensing purposes, Sec. 40-12-248 am'd.

Summary

HB262 changes Alabama motor vehicle taxes for farm and forest-related trucks by setting new fee caps and adding exemptions.

What This Bill Does

The bill amends Section 40-12-248 to cap the annual license tax and registration fees for farm trucks at up to $30 for GVW 30,000 and under, $85 for GVW over 30,000 up to 42,000, and $250 for heavier trucks. For trucks used in harvesting and processing forest products, it caps fees at $40 for GVW up to 30,000 and $65 for GVW over 30,000 up to 42,000, with heavier weights charged using the base plus additional amounts. It also adds exemptions and special rules, such as pickups used for personal or agricultural use being taxed by gross weight only (no load factor), tow trucks being taxed by gross weight only, a $300 annual fee for certain certificated motor carriers within 15 miles of a municipality, and immediate effectiveness after approval.

Who It Affects

• Farmers who own and use trucks to transport farm products or the farmer's personal property on or around the farm (fee caps apply by weight).
• Operators of trucks used to harvest, transport, or process forest products (fee structure based on weight with caps for lighter vehicles and base+additional charges for heavier ones).
• Owners of pickup trucks used for personal or agricultural (non-commercial) purposes (taxed by gross weight only).
• Tow truck (wrecker) operators (taxed by gross weight only for towing/work).
• Certificated motor carriers operating within 15 miles of their domicile municipality (subject to a $300 total annual fee).
• Owners of self-propelled campers or house cars (subject to the specified base and additional weight-based fees).

Key Provisions

• Amends 40-12-248 to limit farm truck license tax/registration to a maximum of $30 for GVW up to 30,000; $85 for GVW over 30,000 up to 42,000; and $250 for GVW in the heaviest category (up to 80,001 pounds or over).
• For forest products trucks, caps are $40 for GVW up to 30,000 and $65 for GVW over 30,000 up to 42,000; heavier weights use base plus additional amounts as defined in the schedules.
• If GVW exceeds 42,000 pounds for forest products trucks, the fee is the base amount plus the applicable additional amount per weight category.
• Add exemptions: pickups used for personal/agricultural use taxed by gross weight only; tow trucks taxed by gross weight only (not by towed load).
• Introduce a $300 total annual license tax/registration fee for certificated motor carriers operating within 15 miles of the municipality where domiciled (and registered in the county of domicile).
• Self-propelled campers/house cars follow a separate base/additional schedule; pickups may be taxed differently under specified subsection (with gross weight basis for certain cases).
• The act becomes effective immediately after the Governor signs it into law.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Motor Vehicles