Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
(a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle may be granted a grace period of 20 calendar days from date of acquisition to procure a license tag or plate.
(b) A motor vehicle dealer, motor vehicle wholesaler, motor vehicle rebuilder, or motor vehicle reconditioner who has a current dealer license as required by Sections 40-12-51 and 40-12-391, or Section 40-12-169, may purchase dealer license plates from the county license plate issuing official of the county in which the business is located upon payment of the fee for a private passenger automobile as provided in subdivision (1) of Section 40-12-242 and subsection (a) of Section 40-12-273 per dealer plate. An additional $1.75 issuance fee shall also be collected, which shall be deposited into the county general fund to be used exclusively for the operation of the issuing official's office. Motorcycle dealers licensed pursuant to Section 40-12-51 or 40-12-62 may purchase motorcycle dealers' license plates from the county in which the business is located upon payment of the motorcycle registration fee as provided by subdivision (2) of Section 40-12-242 and subsection (c) of Section 40-12-273 per license plate. The additional $1.75 issuance fee shall also be collected, which shall be deposited into the county general fund to be used exclusively for the operation of the issuing official's office. The motorcycle dealer license plates may be used on motorcycles owned by the dealership and being held for resale.
(c) Dealer license plates may be used on vehicles owned by the dealership and being held for resale at any time, by anyone, for any purpose. Dealer license plates shall not be used on vehicles that are utilized by the dealership as rental or lease vehicles, tow trucks, service trucks, and other service vehicles. A prospective purchaser shall be limited to 72 hours of use of dealer license plates. All vehicles on temporary loan from a motor vehicle dealer to a high school for the purpose of student driver education shall be considered dealer demonstrator vehicles and dealer license plates may be used on these vehicles.
(d) Licensed motor vehicle dealers selling trucks or truck tractors with more than two axles on the power unit or a gross weight exceeding 26,000 pounds shall allow prospective purchasers to use dealer license plates for one payload trip only, and that use shall not exceed 72 hours. The dealer shall provide the prospective purchaser a permit fully describing the vehicle by make, model, year, and vehicle identification number. The permit shall contain the complete name and address of the dealership and of the prospective customer and shall clearly indicate the date and time the permit was issued. The permit and dealer license plate shall be issued only for demonstration purposes, and shall not be issued by the dealer when a vehicle is loaned or rented to an operator for any other purpose.
(e) A licensed motor vehicle wholesaler may use dealer license plates on vehicles being offered for sale to licensed motor vehicle dealers. Dealer license plates may be used by the wholesaler to display, test, demonstrate, or transport vehicles within the wholesale inventory. Dealer license plates shall not be used on service vehicles owned by the wholesaler.
(f) A licensed motor vehicle rebuilder or motor vehicle reconditioner may use dealer license plates in accordance with subsection (a) of Section 32-8-87.
(g) Any manufacturer of private passenger automobiles, trucks, truck tractors, trailers, or manufactured homes who has manufacturing facilities located in this state, may procure license plates from the county license plate issuing official of the county in which the business is located upon payment of the private passenger automobile fee per plate, as provided in subdivision (1) of Section 40-12-242 and subsection (a) of Section 40-12-273. The word "manufacturer" shall appear on the license plates. The license plates may be used for transporting and testing new vehicles or manufactured homes owned by the manufacturer.
(h) The proceeds of the fees levied by subsections (b) and (g) shall not be subject to proration. The fees collected under subsections (b) and (g) shall be distributed by the county license plate issuing officials in the same manner as fees for private passenger automobiles and motorcycles pursuant to Sections 40-12-269, 40-12-270, and 40-12-274.
(i) No motor vehicle ad valorem taxes, registration fees imposed by local law, or issuance fees imposed by local law shall be collected by the county official who issues dealer or manufacturer license plates. In addition, motor vehicle delinquency penalties and interest fees shall not be applicable when issuing dealer or manufacturer license plates.
(j) Any person to whom license plates are issued under this section, upon forfeiture of his or her license under Section 40-12-390, et seq., or upon discontinuing business, shall surrender to the county license plate issuing official of the county in which the license plates were issued all license plates so issued.
(k) Dealer or manufacturer license plates may not be used in lieu of regular issued license plates as a means of avoiding the registration and ad valorem tax requirements of this chapter. Any person who willfully violates this section of law shall be subject to a Department of Revenue penalty of not less than one hundred dollars ($100) and not more than three hundred dollars ($300) for each violation.
(Acts 1939, No. 370, p. 497; Code 1940, T. 51, §464; Acts 1953, No. 117, p. 167; Acts 1994, No. 94-584, p. 1071, §1; Acts 1995, No. 95-761, p. 1785, §1; Acts 1996, No. 96-746, p. 1307, §3; Act 2002-256, p. 537, §1; Act 2004-529, §1.)
Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
(a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle may be granted a grace period of 20 calendar days from date of acquisition to procure a license tag or plate.
(b) A motor vehicle dealer, motor vehicle wholesaler, motor vehicle rebuilder, or motor vehicle reconditioner who has a current dealer license as required by Sections 40-12-51 and 40-12-391, or Section 40-12-169, may purchase dealer license plates from the county license plate issuing official of the county in which the business is located upon payment of the fee for a private passenger automobile as provided in subdivision (1) of Section 40-12-242 and subsection (a) of Section 40-12-273 per dealer plate. An additional $1.75 issuance fee shall also be collected, which shall be deposited into the county general fund to be used exclusively for the operation of the issuing official's office. Motorcycle dealers licensed pursuant to Section 40-12-51 or 40-12-62 may purchase motorcycle dealers' license plates from the county in which the business is located upon payment of the motorcycle registration fee as provided by subdivision (2) of Section 40-12-242 and subsection (c) of Section 40-12-273 per license plate. The additional $1.75 issuance fee shall also be collected, which shall be deposited into the county general fund to be used exclusively for the operation of the issuing official's office. The motorcycle dealer license plates may be used on motorcycles owned by the dealership and being held for resale.
(c) Dealer license plates may be used on vehicles owned by the dealership and being held for resale at any time, by anyone, for any purpose. Dealer license plates shall not be used on vehicles that are utilized by the dealership as rental or lease vehicles, tow trucks, service trucks, and other service vehicles. A prospective purchaser shall be limited to 72 hours of use of dealer license plates. All vehicles on temporary loan from a motor vehicle dealer to a high school for the purpose of student driver education shall be considered dealer demonstrator vehicles and dealer license plates may be used on these vehicles.
(d) Licensed motor vehicle dealers selling trucks or truck tractors with more than two axles on the power unit or a gross weight exceeding 26,000 pounds shall allow prospective purchasers to use dealer license plates for one payload trip only, and that use shall not exceed 72 hours. The dealer shall provide the prospective purchaser a permit fully describing the vehicle by make, model, year, and vehicle identification number. The permit shall contain the complete name and address of the dealership and of the prospective customer and shall clearly indicate the date and time the permit was issued. The permit and dealer license plate shall be issued only for demonstration purposes, and shall not be issued by the dealer when a vehicle is loaned or rented to an operator for any other purpose.
(e) A licensed motor vehicle wholesaler may use dealer license plates on vehicles being offered for sale to licensed motor vehicle dealers. Dealer license plates may be used by the wholesaler to display, test, demonstrate, or transport vehicles within the wholesale inventory. Dealer license plates shall not be used on service vehicles owned by the wholesaler.
(f) A licensed motor vehicle rebuilder or motor vehicle reconditioner may use dealer license plates in accordance with subsection (a) of Section 32-8-87.
(g) Any manufacturer of private passenger automobiles, trucks, truck tractors, trailers, or manufactured homes who has manufacturing facilities located in this state, may procure license plates from the county license plate issuing official of the county in which the business is located upon payment of the private passenger automobile fee per plate, as provided in subdivision (1) of Section 40-12-242 and subsection (a) of Section 40-12-273. The word "manufacturer" shall appear on the license plates. The license plates may be used for transporting and testing new vehicles or manufactured homes owned by the manufacturer.
(h) The proceeds of the fees levied by subsections (b) and (g) shall not be subject to proration. The fees collected under subsections (b) and (g) shall be distributed by the county license plate issuing officials in the same manner as fees for private passenger automobiles and motorcycles pursuant to Sections 40-12-269, 40-12-270, and 40-12-274.
(i) No motor vehicle ad valorem taxes, registration fees imposed by local law, or issuance fees imposed by local law shall be collected by the county official who issues dealer or manufacturer license plates. In addition, motor vehicle delinquency penalties and interest fees shall not be applicable when issuing dealer or manufacturer license plates.
(j) Any person to whom license plates are issued under this section, upon forfeiture of his or her license under Section 40-12-390, et seq., or upon discontinuing business, shall surrender to the county license plate issuing official of the county in which the license plates were issued all license plates so issued.
(k) Dealer or manufacturer license plates may not be used in lieu of regular issued license plates as a means of avoiding the registration and ad valorem tax requirements of this chapter. Any person who willfully violates this section of law shall be subject to a Department of Revenue penalty of not less than one hundred dollars ($100) and not more than three hundred dollars ($300) for each violation.
(Acts 1939, No. 370, p. 497; Code 1940, T. 51, §464; Acts 1953, No. 117, p. 167; Acts 1994, No. 94-584, p. 1071, §1; Acts 1995, No. 95-761, p. 1785, §1; Acts 1996, No. 96-746, p. 1307, §3; Act 2002-256, p. 537, §1; Act 2004-529, §1.)
Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
(a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle may be granted a grace period of 20 calendar days from date of acquisition to procure a license tag or plate.
(b) A motor vehicle dealer, motor vehicle wholesaler, motor vehicle rebuilder, or motor vehicle reconditioner who has a current dealer license as required by Sections 40-12-51 and 40-12-391, or Section 40-12-169, may purchase dealer license plates from the county license plate issuing official of the county in which the business is located upon payment of the fee for a private passenger automobile as provided in subdivision (1) of Section 40-12-242 and subsection (a) of Section 40-12-273 per dealer plate. An additional $1.75 issuance fee shall also be collected, which shall be deposited into the county general fund to be used exclusively for the operation of the issuing official's office. Motorcycle dealers licensed pursuant to Section 40-12-51 or 40-12-62 may purchase motorcycle dealers' license plates from the county in which the business is located upon payment of the motorcycle registration fee as provided by subdivision (2) of Section 40-12-242 and subsection (c) of Section 40-12-273 per license plate. The additional $1.75 issuance fee shall also be collected, which shall be deposited into the county general fund to be used exclusively for the operation of the issuing official's office. The motorcycle dealer license plates may be used on motorcycles owned by the dealership and being held for resale.
(c) Dealer license plates may be used on vehicles owned by the dealership and being held for resale at any time, by anyone, for any purpose. Dealer license plates shall not be used on vehicles that are utilized by the dealership as rental or lease vehicles, tow trucks, service trucks, and other service vehicles. A prospective purchaser shall be limited to 72 hours of use of dealer license plates. All vehicles on temporary loan from a motor vehicle dealer to a high school for the purpose of student driver education shall be considered dealer demonstrator vehicles and dealer license plates may be used on these vehicles.
(d) Licensed motor vehicle dealers selling trucks or truck tractors with more than two axles on the power unit or a gross weight exceeding 26,000 pounds shall allow prospective purchasers to use dealer license plates for one payload trip only, and that use shall not exceed 72 hours. The dealer shall provide the prospective purchaser a permit fully describing the vehicle by make, model, year, and vehicle identification number. The permit shall contain the complete name and address of the dealership and of the prospective customer and shall clearly indicate the date and time the permit was issued. The permit and dealer license plate shall be issued only for demonstration purposes, and shall not be issued by the dealer when a vehicle is loaned or rented to an operator for any other purpose.
(e) A licensed motor vehicle wholesaler may use dealer license plates on vehicles being offered for sale to licensed motor vehicle dealers. Dealer license plates may be used by the wholesaler to display, test, demonstrate, or transport vehicles within the wholesale inventory. Dealer license plates shall not be used on service vehicles owned by the wholesaler.
(f) A licensed motor vehicle rebuilder or motor vehicle reconditioner may use dealer license plates in accordance with subsection (a) of Section 32-8-87.
(g) Any manufacturer of private passenger automobiles, trucks, truck tractors, trailers, or manufactured homes who has manufacturing facilities located in this state, may procure license plates from the county license plate issuing official of the county in which the business is located upon payment of the private passenger automobile fee per plate, as provided in subdivision (1) of Section 40-12-242 and subsection (a) of Section 40-12-273. The word "manufacturer" shall appear on the license plates. The license plates may be used for transporting and testing new vehicles or manufactured homes owned by the manufacturer.
(h) The proceeds of the fees levied by subsections (b) and (g) shall not be subject to proration. The fees collected under subsections (b) and (g) shall be distributed by the county license plate issuing officials in the same manner as fees for private passenger automobiles and motorcycles pursuant to Sections 40-12-269, 40-12-270, and 40-12-274.
(i) No motor vehicle ad valorem taxes, registration fees imposed by local law, or issuance fees imposed by local law shall be collected by the county official who issues dealer or manufacturer license plates. In addition, motor vehicle delinquency penalties and interest fees shall not be applicable when issuing dealer or manufacturer license plates.
(j) Any person to whom license plates are issued under this section, upon forfeiture of his or her license under Section 40-12-390, et seq., or upon discontinuing business, shall surrender to the county license plate issuing official of the county in which the license plates were issued all license plates so issued.
(k) Dealer or manufacturer license plates may not be used in lieu of regular issued license plates as a means of avoiding the registration and ad valorem tax requirements of this chapter. Any person who willfully violates this section of law shall be subject to a Department of Revenue penalty of not less than one hundred dollars ($100) and not more than three hundred dollars ($300) for each violation.
(Acts 1939, No. 370, p. 497; Code 1940, T. 51, §464; Acts 1953, No. 117, p. 167; Acts 1994, No. 94-584, p. 1071, §1; Acts 1995, No. 95-761, p. 1785, §1; Acts 1996, No. 96-746, p. 1307, §3; Act 2002-256, p. 537, §1; Act 2004-529, §1.)
