{"data":{"id":"us-al/ala.-code-40-12-251","jurisdiction":"us-al","citation":"Ala. Code § 40-12-251","heading":"Motor Tractors.","body":"For each motor tractor used on the highways of this state there shall be paid a license or privilege tax of $100; provided, however, that this license shall not be collected for a tractor when run on a highway to be transferred from one point to another for use on a farm with or without a “small trailer” or with or without a “semitrailer,” or when used on the highway for transferring what is commonly known as a “portable sawmill” or a “well-boring outfit,” or when used on the highway by a farmer for the purpose of transporting to and from his farm farm products or products to be used on his farm.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 5 Motor Vehicles.","Division 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-251","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"568c843ac4ec08ee15327958e632803c0174331905a226ec2b5a3863d0b091f2","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-250","next":"us-al/ala.-code-40-12-252"},"notice":"GroundRules: Original legal text. Not legal advice."}