{"data":{"id":"us-al/ala.-code-40-17-166","jurisdiction":"us-al","citation":"Ala. Code § 40-17-166","heading":"Exemption of Certain Vehicles from Excise Tax.","body":"Any vehicles of the classes described in Section 40-17-160 owned by the state, county, or any incorporated municipality or agency, or instrumentality thereof, or any vehicle not requiring a license plate or motor vehicle license, including but not limited to forklift trucks and agricultural vehicles, shall be exempt from any excise tax levied by the provisions of this chapter.","path":["Title 40 Revenue and Taxation.","Chapter 17 Gasoline and Other Motor Fuels; Lubricating Oils.","Article 3A Liquefied Petroleum Gas Fuel Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-17-166","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"965ed86a45e7fd23d00b1105b48870017e8d4c1b9488c773718fa30af3db0a3a","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-17-165","next":"us-al/ala.-code-40-17-167"},"notice":"GroundRules: Original legal text. Not legal advice."}