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AL HB249
Bill
Status
2/13/2020
Primary Sponsor
Ed Oliver
Click for details
AI Summary
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Amends Section 32-11-2 of the Alabama Code to extend tax and registration fee exemptions to utility trailers owned by volunteer rescue squads, in addition to motor vehicles already exempted.
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Exempts utility trailers (as defined in Section 40-12-240) owned by Alabama-incorporated volunteer rescue squads from license and registration fees and all ad valorem taxes.
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Applies exemption only to trailers used exclusively for life-saving, rescue, or first aid purposes without profit and not rented, leased, or loaned to private individuals, firms, or corporations.
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Effective date is January 1, 2021, following passage and approval by the Governor or otherwise becoming law.
Legislative Description
Taxation, registration fees and ad valorem taxes for utility trailers, exemptions provided for, Sec. 32-11-2 am'd.
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund
2/13/2020