{"data":{"id":"us-al/ala.-code-40-12-171","jurisdiction":"us-al","citation":"Ala. Code § 40-12-171","heading":"Transfer of Freight.","body":"Each person transferring freight, not including household goods, using more than one vehicle for hire in cities or towns or in the police jurisdiction thereof shall pay a license tax of $10 for each vehicle in excess of one. This section shall not apply to vehicles owned by motor carriers coming within the provisions of Sections 37-3-1 through 37-3-34 and 40-19-1 through 40-19-17 nor shall it apply to vehicles owned by any railroad company or express company.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 2 Business, Vocation, or Occupation."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-171","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"8fd40b00c4261b3eec14a545cc11666a875fe02564889dfd5312f49754427522","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-170","next":"us-al/ala.-code-40-12-172"},"notice":"GroundRules: Original legal text. Not legal advice."}