For the purposes of this chapter, the following terms shall have the following meanings:

(1) ABANDONED MOTOR VEHICLE. A motor vehicle as defined in Section 32-8-2, that has been unclaimed as provided in Section 32-8-84 for not less than 30 calendar days from the date the notice was sent to the owner and lienholder of record, or if no owner or lienholder of record could be determined, has been unclaimed for not less than 30 calendar days. The term “abandoned motor vehicle” also includes any attached aftermarket equipment installed on the motor vehicle that replaced factory installed equipment.

Terms Used In Alabama Code 32-13-1

(2) DEPARTMENT. The Department of Revenue.