Alabama Military and Veterans Benefits
Unemployment Compensation Benefits
Motor Vehicle Division Benefits
Health and Insurance Benefits
Parks and Recreation Benefits
Alabama Military Resource Locator
U.S. Department of Veterans Affairs (VA) Facilities
Summary Alabama Military and Veterans Benefits: Alabama offers special benefits for its military Service members and Veterans including State Tax benefits, Property Tax Exemptions, Alabama National Guard Tuition Scholarship Program, Education and Tuition Assistance, Vehicle Tags, Preference in State Classified Employment as well as Hunting and Fishing License privileges. Eligibility for some benefits may depend on residency, military component, and Veteran disability status.
Alabama Military and Veterans State Benefit Highlights and Eligibility
What are my Alabama Military and Veterans State Tax Benefits?
Alabama Retired Military Pay Income Tax Exemption: All compensation received as retirement benefits by any person retired from the military service of the United States of America and survivor benefits derived there from are hereby exempt from any state, county or municipal income tax or similar tax. ( Ala. Code § 40-18-20 )
Who is eligible for the Alabama Retired Military Pay Income Tax Exemption? Military retirees in receipt of retirement pay are eligible for the exemption.
Alabama Income Tax Exemption for Military Combat Pay: Money paid by the United States to a person as compensation for active service as a member of the Armed Forces of the United States in a combat zone shall not be subject to income taxes levied by the State of Alabama for the calendar year 1965 or any subsequent year.
Who is eligible for the Alabama Income Tax Exemption for Military Combat Pay? Service members receiving pay in a combat zone that has been designated by executive order of the President of the United States ( Code of Alabama 1974, Section 40-18-3 ) are eligible for the income tax exemption.
Alabama State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay: Disability retirement payments (and other benefits) paid by the Veterans Administration. are exempt from Alabama taxes.
Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the Armed Forces should not be included in taxable income if any of the following conditions apply:
You were entitled to receive a disability payment before September 25, 1975
You were a member of the military (active or reserves) or were under a binding written commitment to become a member on September 24, 1975
You receive disability payments for a combat-related injury. This is a personal injury or sickness that:
Resulted directly from armed conflict
Took place while you were engaged in extra-hazardous service
Took place under conditions simulating, including training exercises such as maneuvers, or
Was caused by an instrumentality of war
You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it (the exclusion under this condition equals the amount you would be entitled to from the VA).
Alabama State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation: U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation is exempt from Alabama Income tax.
Alabama Department of Revenue Income Tax Exemptions
Dependency and Indemnity Compensation (DIC) is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-related injury or disease.
Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Alabama State Tax Benefits: All compensation received as retirement benefits by any person retired from the military service of the United States of America and survivor benefits derived there from are hereby exempt from any state, county or municipal income tax or similar tax. ( Ala. Code § 40-18-20 )
Alabama Homestead tax Exemption for the Resident over age 65, Blind or Totally Disabled: ( 2019 Code of Alabama, Section 40-9-21(a) ) The homesteads of residents of Alabama who are over sixty-five (65) years of age; retired due to permanent and total disability, regardless of age; or blind, regardless of age or whether such person is retired; shall be exempt from all state ad valorem taxes.
A homestead is defined as a single-Family owner-occupied dwelling and the land thereto, not exceeding 160 acres. The property owner may be entitled to a homestead exemption if they own a single-Family residence and occupy it as their primary residence on the first day of the tax year for which they are applying.
Alabama Department of Revenue, Memorandum Clarifying Exemption for Permanently and Totally Disabled
Homes of Veterans or Unremarried Surviving Spouses acquired under a Special Adapted Housing Grant are Exempt from Ad Valorem Taxes: The home of any Veteran which is or was acquired by the provisions of Public Law 702, 80th Congress (specially adapted housing grant) as amended by (38 USC) regardless of its value shall be exempt from all ad valorem taxation.
Who is eligible for Homes of Veterans or Unremarried Surviving Spouses acquired under a Special Adapted Housing Grant Ad Valorem Tax Exemption? The home is exempt so long as it is owned and occupied as a home by such Veteran or his Unremarried Surviving Spouse.
Motor Vehicles Paid for by U.S. Department of Veterans Affairs (VA) Grant is Exempt from all License Fees and Ad Valorem Taxes: Vehicles that have been all or partly paid for with funds furnished by the VA are entitled to exemptions from all license fees and ad valorem taxes on such motor vehicle provided the Veteran keeps the vehicle only for private use. ( Code of Alabama 2019, Section 40-12-254 )
Who is eligible for License Fees and Ad Valorem Taxes exemption for Motor Vehicles Paid for By U.S. Department of Veterans Affairs (VA) Grants? Any disabled Veteran of WWII or of any hostilities in which the United States was, is, or shall be engaged against any foreign state who owns such a vehicle paid all or partly from VA funds.
Alabama National Guard Education Assistance Program: The Alabama National Guard Education Assistance Program (ANGEAP) provides tuition assistance to eligible National Guard Service members.
The current award amount is $5,406.00 per semester. Only 10% of the yearly appropriated funds are designated for Graduate reimbursements.
ANGEAP will cover only the remaining balance of tuition and fees that are not otherwise covered by any VA benefits received by the student.
Award amount per semester (Fall, Spring, Summer) not to exceed the average cost of tuition per semester of a state-supported Alabama four-year institution. This award amount will be determined annually by July 31st by the Alabama Commission on Higher Education based upon institutional tuition increases and the annual program appropriation each year.
Veteran’s educational benefits (Montgomery GI Bill, Chapter 1607, Post 9/11 and Tuition Assistance) that are received by the applicant are to be deducted (Section II, Item D of the ANGEAP application) in determining amount applicant is eligible to receive.
Federal Pell grant, work-study and student loans are not to be included as deductions for ANGEAP eligibility.
Students shall take the necessary steps to utilize the above benefits, but only VA and Tuition Assistance benefits will be deducted from the ANGEAP calculations
ANGEAP will reimburse for tuition and fees only. Qualifying tuition are classes or courses that counts towards the individual’s certificate plan or declared program of study. Books and supplies are no longer covered. All payments will be made at the end of each semester.
All applicants (Undergraduates and Postgraduates) must have a completed FAFSA on file to ensure students are aware of all educational benefits available.
Applicants must be enrolled in a degree or certificate program in any community, technical college under the authority of the Alabama Community College System Board of Trustees, or enrolled pursuing 1st undergraduate or post-graduate degree in an accredited college or university within the state.
Who is eligible for the Alabama National Guard Education Assistance Program? To be eligible for an ANGEAP award the student must be:
17 years of age or over
Active member in good standing with the Alabama National Guard
Active member of a federally recognized unit of the Alabama National Guard
Have completed basic training
Pursuing the first undergraduate program Enrolled in a certificate or degree program at an accredited community college or technical college within the State of Alabama
Enrolled in a degree program at an accredited college or university within the State of Alabama
Maintain a cumulative 2.00 GPA Undergraduate: 3.00 GPA Graduate at end of each semester
Must have the Free Application for Federal Student Aid (FAFSA) on file
Must demonstrate a financial need of at least $100.00.
Alabama G. I. Dependents' Scholarship Program: The State of Alabama offers varying duration scholarships for eligible dependents of resident Alabama disabled Veterans. A dependent is defined as a Child, stepchild, Spouse or the un-remarried Surviving Spouse of the Veteran.
Children and stepchildren of qualified Veterans may receive five standard academic years (10 semesters).
Spouses or un-remarried Surviving Spouses of a Veteran rated as 100% permanently and totally disabled are entitled to five standard academic years (10 semesters).
Spouses or un-remarried Surviving Spouses of a Veteran rated 40-90% disabled are entitled to three standard academic years (6 semesters).
These scholarships are available for use at any Alabama State-supported institution of higher learning or a prescribed course of study at any state–supported technical college to be used for undergraduate courses of study at the in-state tuition rate.
Beginning with applications received at the Alabama Department Headquarters office with a postmark dated on or after July 31, 2017, tuition will be limited to the Department of Defense Tuition Assistance Cap (currently $250 per semester hour) and required textbooks and applicable fees will be limited to a combined $1,000 total per student for each semester. Schools may waive any overages of these charges at their discretion. All scholarships and grants must be applied to education expenses first (unless otherwise proscribed by state law) and the Alabama G.I. Dependent Scholarship Program will be applied for any applicable remaining charges pursuant to current state law.
Who is eligible for the Alabama G. I. Dependents' Scholarship Program? The Veteran must meet the qualifications listed below to establish eligibility of their dependents.
Military Service: The Veteran must have honorably served at least 90 days of continuous active federal military service or been honorably discharged by reason of service-connected disability after serving less than 90 days of continuous active federal military service.
Disability Requirements: Beginning July 31, 2017 Veterans must be rated 40% or more due to service-connected disabilities or have held the qualifying rating at the time of death, be a former prisoner of war (POW), declared missing in action (MIA), died as the result of a service-connected disability rating or died while on active military service in the line of duty.
Veterans with a disability rating of 20-30% may qualify if the effective date of their disability rating is on or before July 31, 2017. This provision will expire on July 31, 2023.
Veterans whose disability rating is less than 20% prior to May 23, 2017 but who had a claim for compensation pending prior to that date which resulted in a final award by the United States Department of Veterans Affairs of at least 20% may be eligible if the dependent applies for benefits within six months of that final adjudication.
Veteran Residency Requirements: (Veterans must qualify under at least one of the following two requirements).
Permanent civilian resident for at least one year immediately prior to initial entry into federal active military service or any subsequent entry into federal active military service where a 12-month break in service occurred. And one of the following:
Current resident for at least two years immediately prior to the date of this application or date of Veteran’s death; or
Current resident who was discharged within the last 12 months; or
Filed a resident Alabama income tax return for the past 10 consecutive years.
Bona fide permanent resident for at least five years immediately prior to the date of this application or the date of the Veteran’s death. Applies to 100% permanent and total ratings only.
Student Requirements: As of July 31, 2017, Students applying for benefits for the first time must meet all of the following:
Must be a current resident of the state of Alabama at the time of application; and
Must complete a Free Application for Federal Student Aid (FAFSA) for each year that they are covered under the Alabama G.I. Dependent Scholarship Program; and
Must comply with Standards of Satisfactory Academic Progress (SAP) as defined by their education institution; and
Must complete a Family Educational Rights and Privacy Act (FERPA) release form for each educational institution that they attend to authorize the release of personally identifiable information required to determine continued eligibility and as required for necessary reporting.
Age Deadline: The Child or stepchild must initiate training under this program prior to their 26th birthday. In certain situations, a Child or stepchild may be eligible for the program up to the age of 30. If the applicant is a stepchild, the Veteran and the stepchild’s parent must be legally married prior to the Child’s 19th birthday.
Application Assistance: The Alabama Department of Veterans Affairs maintains offices throughout the state which can furnish information and assist you in filing your application. To find your nearest Veterans Service Office, visit the Veterans Service Office Locator Page for contact options.
Alabama G.I. Dependents Scholarship Program Pamphlet
Alabama Tuition Waiver for Purple Heart Medal Recipients: Public institutions of higher learning in the State of Alabama, including two-year and four-year postsecondary technical colleges, community colleges, and junior colleges, may waive tuition and fees for recipients of the Purple Heart Medal for undergraduate studies. Contact the public institution that the recipient plans to attend for more information. ( Ala. Code § 16-1-43 )
The waiver provided to the recipient of a Purple Heart may be applicable for up to 125 percent of the number of required credit hours of the degree or certificate program for which the Veteran is enrolled.
Who is eligible for the Alabama Tuition Waiver for Purple Heart Medal Recipients? The Veteran must be enrolled as a full time, part time, or summer school student in an undergraduate program that culminates in a degree or certificate, and the Veteran is currently, and was at the time of the military action that resulted in the awarding of the Purple Heart, a resident of this state.
The benefits provided shall be in addition to all other benefits provided by law and shall only be available to an eligible Veteran after they have utilized all other educational benefits, excluding any benefit that is partially funded by the Veteran, such as those benefits provided in the federal Montgomery GI Bill, also known as Chapter 30.
Alabama Operation Recognition, High School Diplomas for Wartime Veterans: The State Superintendent of Education may award a standard high school diploma to any honorably discharged Veteran who served in the United States Armed Forces at any time between the following dates:
December 7, 1941 - January 1, 1946
June 27, 1950 - January 31, 1955
November 15, 1961 - March 28, 1973
Veteran must have been a resident of Alabama prior to entry into the United States Armed Forces and entry into the United States Armed Forces interrupted their high school attendance and prevented them from graduation.
Interested Veterans or Family members should contact the high school principal's office of the Veteran's former high school, or the County Superintendent of Education to make application for the diploma. ( Ala. Code § 16-1-37 )
Alabama Interstate Compact on Educational Opportunity for Military Children: It is the purpose of this compact to remove barriers to educational success imposed on Children of military Families because of frequent moves and deployment of their parents by:
Facilitating the timely enrollment of Children of military Families and ensuring that they are not placed at a disadvantage due to difficulty in the transfer of educational records from the previous school district or variations in entrance or age requirements.
Facilitating the student placement process through which Children of military Families are not disadvantaged by variations in attendance requirements, scheduling, sequencing, grading, course content or assessment.
Facilitating the qualification and eligibility for enrollment, educational programs, and participation in extracurricular academic, athletic and social activities.
Facilitating the on-time graduation of Children of military Families.
Providing for the promulgation and enforcement of administrative rules implementing the provisions of this compact.
Providing for the uniform collection and sharing of information between and among member states, schools and military Families under this compact.
Promoting coordination between this compact and other compacts affecting military Children.
Promoting flexibility and cooperation between the educational system, parents and the student in order to achieve educational success for the student.
Primary Point of Contact:
Dr. Douglas Ragland, (Ret)
Address: 1061 Sunhill Road NW
Birmingham, Alabama, 35215
Fisher House Scholarship Search: Fisher House Scholarships for Service is a free public resource for students of Families with a military service background to search and access thousands of scholarship options. Every scholarship listed here is specifically tailored for active, guard and reserve military, Veterans, retired personnel or their Families. All scholarships available on this web application are made freely available to military personnel and their Families at no cost thanks to Fisher House Foundation.
Alabama State Employee Leave of Absence for Military Service: State employees receive 21 working days leave of absence per calendar year for military service, without loss of pay, time, annual vacation or sick leave.
Who is eligible for Alabama State Employee Leave of Absence for Military Service? State employees that are active members of the Alabama National Guard or Reserves, on orders for training or active duty.
Alabama State Employee Job Status and Reemployment Rights: Those state employees who are not in the classified service, upon being called into or entering the military service, shall have the same rights and privileges as to reemployment by the state or any department thereof as are granted to those employees in the classified service. (Ala. Code § 36-26-33)
State, county and municipal officials, who enter the military or naval service at a time when a state of national emergency has been declared to exist by the President of the United States, have preservation of job status and reemployment rights. (Ala. Code 36-8-1-6)
Alabama State Employee Veterans Hiring Preference: All persons who have been honorably discharged from the United States Armed Forces at any time shall have 5 points added to any earned ratings in examination for entrance to the state classified service. Honorably discharged Veterans with the present existence of a service-connected disability and entitled to pension, compensation or disability allowance under existing laws shall have 10 points added to any earned ratings. Spouses and Surviving Spouses of certain disabled or deceased Veterans may have the 10-point preference extended to them and added to any earned ratings. Veterans also receive preference on the classified service employment registers over non-Veterans with the same ratings. (Ala. Code § 36-26-15(b))
Alabama Private Employment Veterans Preference: Private employers are authorized to have a written Veterans preference policy. ( Ala. Code §§ 25-1-50 through 52 ).
Federal Employment Veteran's Hiring Preferences: By Federal law, Veterans who are disabled or who served on active duty in the United States Armed Forces during certain specified time periods or in military campaigns are entitled to preference over non-Veterans both in hiring into the Federal civil service and in retention during reduction in force. Veterans may be entitled to 5 or 10 points included in any scoring process for examination or interviews.
5-point Hiring Preference: Five points are added to the examination score or rating of a Veteran who served:
During a war; or
During the period April 28, 1952 through July 1, 1955; or
For more than 180 consecutive days, other than for training, any part of which occurred after January 31, 1955, and before October 15, 1976; or
During the Gulf War from August 2, 1990, through January 2, 1992; or
For more than 180 consecutive days, other than for training, any part of which occurred during the period beginning September 11, 2001, and ending on August 31, 2010, the last day of Operation Iraqi Freedom; or
In a campaign or expedition for which a campaign medal has been authorized. Any Armed Forces Expeditionary medal or campaign badge, including El Salvador, Lebanon, Grenada, Panama, Southwest Asia, Somalia, and Haiti, qualifies for preference.
10-point Compensable Disability (CP) Preference: Ten points are added to the examination score or rating of:
A Veteran who served at any time and who has a compensable service-connected disability rating of at least 10 percent but less than 30 percent.
10-Point 30 Percent Compensable Disability Preference (CPS): Ten points are added to the passing examination score or rating of
A Veteran who served at any time and who has a compensable service-connected disability rating of 30 percent or more.
10-Point Disability Preference (XP): Ten points are added to the passing examination score or rating of:
A Veteran who served at any time and has a present service-connected disability or is receiving compensation, disability retirement benefits, or pension from the military or the Department of Veterans Affairs but does not qualify as a CP or CPS; or
A Veteran who received a Purple Heart.
10-Point Derived Preference (XP): Ten points are added to the passing examination score or rating of Spouses, Surviving Spouses, or Mothers of Veterans as described below. This type of preference is usually referred to as "derived preference" because it is based on service of a Veteran who is not able to use the preference. Both a Mother and a Spouse (including Surviving Spouse) may be entitled to preference on the basis of the same Veteran's service if they both meet the requirements. However, neither may receive preference if the Veteran is living and is qualified for Federal employment.
Ten points are added to the passing examination score or rating of the Spouse of a disabled Veteran who is disqualified for a Federal position along the general lines of their usual occupation because of a service-connected disability. Such a disqualification may be presumed when the Veteran is unemployed and
Is rated by appropriate military or Department of Veterans Affairs authorities to be 100 percent disabled and/or unemployable; or
Has retired, been separated, or resigned from a civil service position on the basis of a disability that is service-connected in origin; or
Has attempted to obtain a civil service position or other position along the lines of their usual occupation and has failed to qualify because of a service-connected disability.
Preference may be allowed in other circumstances but anything less than the above warrants a more careful analysis.
A campaign medal holder or Gulf War Veteran who originally enlisted after September 7, 1980, (or began active duty on or after October 14, 1982, and has not previously completed 24 months of continuous active duty) must have served continuously for 24 months or the full period called or ordered to active duty. The 24-month service requirement does not apply to 10-point preference eligible Veterans separated for disability incurred or aggravated in the line of duty, or to Veterans separated for hardship or other reasons under 10 U.S.C. 1171 or 1173.
Membership in Alabama State Employees'/Teachers' Retirement System Benefits for Service Members: Retirement benefits rights of state employees and teachers who enter the Armed Forces and return to state employment within one year after discharge are preserved and may be granted credit for military service up to four years.
Who is eligible for Membership in Alabama State Employees'/Teachers' Retirement System Benefits for Service Members? A member who entered the Armed Forces and does not withdraw contributions, and who returns to employment within one year after being honorably discharged. Additionally, provided the Veteran pays an amount equal to 4% of the average compensation paid to a state employee during each claimed year of full-time military service, plus and together there with 8% interest compounded from the last date of such claimed military service. The contributions must be made within a period of time equal to the length of service in the Armed Forces or before attainment of age 60, or in the case of a state policeman, age 56, whichever occurs first. No credit for military service shall be granted if such member is receiving military service retirement benefits. ( Ala. Code §§ 36-27-4 (d) - (f); 16-25-3 (d) & (e))
Alabama Peace Officers Credit for Military Service : Any peace officer who becomes a member of the Alabama Peace Officers’ Annuity and Benefit Fund and who left employment and entered directly into the Armed Forces of the United States and who returned to work as a peace officer within six months after release or discharge shall receive prior employment service credit for service in the military not to exceed five years. ( Ala. Code § 36-21-69 )
Alabama Business and Occupational License Exemptions for Disabled Veterans: Any bona fide permanent resident of Alabama who is a Veteran of WWII or at any time past, present or future, when the United States was, is or shall be engaged in hostilities with any foreign state and who has physical disabilities of 25% or more whether service-connected or not, may be exempt from business or occupational license taxes.
A Veteran who conducts their business as a means of livelihood through their personal efforts and has no more than one employee shall be entitled to licenses from the state/county/municipality to carry on such business upon the payment of license taxes that shall not exceed $25.00.
However, a Veteran whose property (both real and personal) is valued at $5,000.00 or more or whose net income is $2,500.00 or more is not entitled to these business and occupational license exemptions. ( Ala. Code § 40-12-340-352 )
Uniformed Services Employment and Reemployment Rights Act: Uniformed Services Employment and Reemployment Rights Act (USERRA) protect civilian job rights and benefits for Veterans and members of Reserve components. USERRA also makes major improvements in protecting Service member rights and benefits by clarifying the law, improving enforcement mechanisms, and adding Federal Government employees to those employees already eligible to receive Department of Labor assistance in processing claims.
Absence from Work for Military Duty: USERRA establishes the cumulative length of time that an individual may be absent from work for military duty and retain reemployment rights to five years (the previous law provided four years of active duty, plus an additional year if it was for the convenience of the Government). There are important exceptions to the five-year limit, including initial enlistments lasting more than five years, periodic National Guard and Reserve training duty, and involuntary active duty extensions and recalls, especially during a time of national emergency. USERRA clearly establishes that reemployment protection does not depend on the timing, frequency, duration, or nature of an individual's service as long as the basic eligibility criteria are met.
Disability Accommodation: USERRA provides protection for disabled Veterans, requiring employers to make reasonable efforts to accommodate the disability. Service members convalescing from injuries received during service or training may have up to two years from the date of completion of service to return to their jobs or apply for reemployment.
Return to Work without Loss of Seniority: USERRA provides that returning service-members are reemployed in the job that they would have attained had they not been absent for military service (the long-standing "escalator" principle), with the same seniority, status and pay, as well as other rights and benefits determined by seniority. USERRA also requires that reasonable efforts (such as training or retraining) be made to enable returning Service members to refresh or upgrade their skills to help them qualify for reemployment. The law clearly provides for alternative reemployment positions if the Service member cannot qualify for the "escalator" position. USERRA also provides that while an individual is performing military service, they are deemed to be on a furlough or leave of absence and are entitled to the non-seniority rights accorded other individuals on non-military leaves of absence.
Extension of Health and Pension Plans: Health and pension plan coverage for Service members is provided for by USERRA. Individuals performing military duty of more than 30 days may elect to continue employer sponsored health care for up to 24 months; however, they may be required to pay up to 102 percent of the full premium. For military service of less than 31 days, health care coverage is provided as if the Service member had remained employed. USERRA clarifies pension plan coverage by making explicit that all pension plans are protected.
Who is eligible for USERRA benefits? Veterans, Reservists, or National Guard members who leave a position for training or active military service are eligible.
The Department of Labor, through the Veterans' Employment and Training Service (VETS), provides assistance to all persons having claims under USERRA, including Federal and Postal Service employees.
VETS Regional Office Locations
Alabama Unemployment Compensation: The Unemployment Compensation Division pays unemployment benefits to workers who are either unemployed or working reduced hours, through no fault of their own. Not everyone who applies for unemployment benefits will qualify. Certain conditions must be met in order to meet initial eligibility requirements and to remain eligible to receive benefits.
To file a claim, you will need the following:
Your social security number
The name correct address, and dates of employment for your most recent employer
In order to verify your identity, you will need a driver's license or state issued ID card number
Your mother's maiden name
If you are separating from the military, you will also need the member 4 copy of your DD214 and
If you are not a citizen of the United States, you must provide your work authorization number
You may use the Alabama Department of Labor, Online Claim Portal to file a claim online. You can also file your claim from any touch-tone telephone by calling the Initial Claims Line (toll free) at 1-866-234-5382. Your call will be answered by an electronic Interactive Voice Response (IVR) system, which will ask you some initial questions. You will then be automatically connected to a Customer Service Representatives to complete your claim. It is recommended that you do not use a Cellular telephone for this process because calls may be dropped by your service prior to our system saving the information.
Alabama Unemployment Compensation Handbook
Alabama Unemployment FAQ Fact Sheet
Veteran Designation on Alabama Driver's License: Alabama Veterans have the option of displaying proof of military service on their driver licenses. There is no additional charge for the Veteran designation for a first-time driver license applicant or for an individual renewing their license. A Veteran who chooses to add the designation before the renewal date must pay the standard fee for a duplicate license.
Who is eligible for a Veteran Designation on Alabama Driver's License? Veterans must visit one of the Alabama Department of Public Safety's Driver License examining offices and present a DD214 form from the U.S. Department of Defense that shows an "Honorable" or "General Under Honorable Conditions" discharge.
Alabama Vehicle Privilege or License Tax and Registration Fee Exemption for National Guard or Reserve Forces Service Members: Any active or retired member of the Alabama National Guard or any resident of Alabama at the time of entering the United States Armed Forces Reserve organization who are still residents of Alabama at the time the exemption is claimed shall be exempt from the payment of the privilege or license tax and registration fee now and hereinafter to be levied on one automobile or motor vehicle by the State of Alabama. For active and retired members of the Alabama National Guard, this exemption is no longer limited to the distinctive National Guard license plate. ( Ala. Code § 40-12-244 )
Alabama Military and Veteran License Plates: The state of Alabama offers 35 specialized vehicle license plates to honor the service and sacrifice of Service members, Veterans, retirees, and eligible Family members. Short descriptions of some of the plates available are listed below.
Alabama Department of Revenue, Disabled Veteran License Plates
Alabama Medal of Honor License Plate: A resident of Alabama who is the recipient of the Medal of Honor or the Surviving Spouse of a recipient of the Medal of Honor. The registrant is exempt from registration fees and ad valorem taxes for the first plate. All applicable registration fees and ad valorem taxes must be remitted for any additional plates obtained. The registration fees range from $15.00 to $105.00 depending on the type of vehicle being registered. The plate cannot be personalized. This plate may be displayed on private passenger automobiles, pickup trucks, motorcycles and pleasure motor vehicles (i.e., recreational vehicles) not exceeding g 12,000 pounds gross vehicle weight.
Who is eligible for the Alabama Medal of Honor License Plate? A resident of Alabama who is the recipient of the Medal of Honor or the Surviving Spouse of a recipient of the Medal of Honor.
Applicants must provide one of the following:
Certification from the Department of Veterans Affairs as provided by Section 32-6-350(d), Code of Alabama 1975 prior to purchasing this plate. Please contact the Alabama Department of Veterans Affairs for specific documentation required by the Department of Veterans Affairs; or
Affidavit from Veteran Affairs
An “ Application for Disability Access Parking Privileges " must be provided to obtain the disability access license plate. The Surviving Spouse may retain or obtain this license plate. There are no limits to the number of plates an applicant may receive.
Alabama Purple Heart License Plate: Any resident of the State of Alabama who shows by satisfactory proof that they are a recipient of the Purple Heart medal. The registrant is exempt from registration fees (but not ad valorem taxes) for the first plate. All applicable registration fees and ad valorem taxes must be remitted for any additional plates obtained. The registration fees range from $15.00 to $105.00 depending on the type of vehicle being registered. This plate may be displayed on private passenger automobiles, pickup trucks, motorcycles and pleasure motor vehicles (i.e., recreational vehicles) not exceeding 12,000 pounds gross vehicle weight.
Who is eligible for the Alabama Purple Heart License Plate? A resident of Alabama who is the recipient of the Purple Heart. Applicants must provide one of the following:
Certification from the Department of Veterans Affairs as provided by Section 32-6-350(d), Code of Alabama 1975 prior to purchasing this plate. Please contact the Alabama Department of Veterans Affairs for specific documentation required by the Department of Veterans Affairs; or
Affidavit from Veteran Affairs
An “ Application for Disability Access Parking Privileges " must be provided to obtain the disability access license plate. The Surviving Spouse may retain the plate but cannot obtain a new plate. There are no limits to the number of plates an applicant may receive.
Alabama Disabled Veteran License Plate: A resident of Alabama who is a service-connected disabled Veteran.
The first tag is exempt from registration fees for Veterans with a 10% or higher disability. (Section 40-12-244 )
There is an annual fee of $5.00 for Veterans with over 50% disability or vehicle has special mechanical control devices. (Section 36-6-130 )
If the vehicle is all or partly paid for by US Department of Veterans Affairs, the first plate is exempt from registration fees and ad valorem tax. (Section 40-12-254 )
The plate cannot be personalized.
This plate may be displayed on private passenger automobiles, pickup trucks, motorcycles and pleasure motor vehicles (i.e., recreational vehicles) not exceeding 12,000 pounds gross vehicle weight. Veterans qualifying for the $5 plate may display the plate on all weight pleasure motor vehicles.
Who is eligible for the Alabama Disabled Veteran License Plate? Any Veteran resident requiring special mechanical control devices to operate a vehicle because of service-connected disabilities or a Veteran with 10% or higher disability. The Veteran must provide a proper identification card and a US Department of Veterans Affairs disability rating certification. An " Application for Disability Access Parking Privileges " must be provided to obtain the disability access license plate. The license plate is not transferable, and Surviving Spouses may not retain or obtain this plate. If the Veteran qualifies under Sections 40-12-244 or 40-12-254 , they are limited to one (1) license plate. If the Veteran qualifies under Section 32-6-130 , there is no limit on the number of plates an applicant may receive.
Alabama Gold Star Family License Plate: All residents of Alabama who are vehicle owners and members of the immediate Family of a person who has died while on active duty in any branch of the U.S. military may purchase license plates in this category. The plates may be personalized.
This plate may be displayed on private passenger automobiles, pickup trucks, motorcycles and pleasure motor vehicles (i.e., recreational vehicles) not exceeding 12,000 pounds gross vehicle weight.
Who is eligible for the Alabama Gold Star Family License Plate? All residents of Alabama who are vehicle owners and members of the immediate Family of a person who has died while on active duty in any branch of the U.S. military are eligible. One of the following must be presented by the registrant prior to purchasing this plate:
DD Form 2064 – Overseas Death Certificate or prior era Department of Defense Death Certificate
DD Form 1300 – Report of Casualty
If the applicant is not identified as the next of kin on one of the documents listed above, the applicant must submit a notarized affidavit obtained from the Alabama Department of Veterans’ Affairs, certifying applicant’s relationship to the deceased Service member
Individual plates are ordered On Demand through the Alabama Department of Revenue, Plates Reservation and Ordering System (PROS)
Alabama Commercial Driver’s License (CDL), Military Skills Test Waiver: Military Service members who are currently licensed and who are or were employed within the past year (12 months) in a military transportation unit requiring the operation of a military motor vehicle equivalent to a Commercial Motor Vehicle are eligible for a military skills waiver. These individuals will still have to take the knowledge portion(s) of the CDL test, but the skills will be waived. The form to have the skills portion waived is available at any ALEA CDL testing office and should be requested at the time the knowledge test(s) are being taken.
Alabama Law Enforcement Agency Driver License Office Directory
Alabama National Guard State-Sponsored Life Insurance (SSLI): The Alabama National Guard Association offers up to $50,000 for National Guard Service members; also, Spouse up to $25,000 and dependent coverage from $400-$10,000 is available.
Who is eligible for Alabama National Guard State-Sponsored Life Insurance (SSLI)? Members of the Alabama Army/Air National Guard and their dependents are eligible.
U.S. Department of Veterans Affairs Life Insurance: The U.S. Department of Veterans Affairs (VA) provides valuable life insurance benefits to Veterans, Active and Reserve Component Service members and their Families to provide financial security given the extraordinary risks involved in military Service. The VA provides the following life insurance benefit programs:
Service Member's Group Life Insurance (SGLI)
Veterans Group Life Insurance (VGLI)
Family Members Group Life Insurance (FSGLI)
Servicemembers' Group Life Insurance Traumatic Injury Protection (TSGLI)
TRICARE Reserve Select Health Insurance: TRICARE Reserve Select is a premium-based plan, available worldwide for Selected Reserve, (Reserve and National Guard) and their Families who meet the following qualifications:
Not on active duty orders
Not covered under the Transitional Assistance Management Program
Not eligible for or enrolled in the Federal Employees Health Benefits (FEHB) program or currently covered under FEHB, either under their own eligibility or through a Family member.
The plan provides comprehensive health care coverage when you're not activated and covered by active duty TRICARE benefits.
Worker’s Compensation Coverage for Alabama National Guard on State Active Duty: Workers Compensation equivalent to State employees.
Who is eligible for Worker’s Compensation Coverage for Alabama National Guard on State Active Duty? Any injury suffered by an Alabama National Guard Service member while serving on State Active Duty is covered by Alabama Worker’s Compensation.
Compensation for Alabama National Guard Service Member Killed in Performance of their Duties: In the event an Alabama National Guardsman is killed, either accidentally or deliberately, while engaged in the performance of his duties in quelling a riot, rout, or civil disturbance, his dependents shall be entitled to compensation in the amount of $10,000 to be paid from the State Treasury, as provided in this chapter, unless such death was caused by the willful misconduct of the guardsman or was due to his own intoxication or his willful failure or refusal to use safety appliances provided by his commanding officer or other person in charge, or his willful refusal or neglect to perform a statutory duty or any other willful violation of a law, or his willful breach of a reasonable rule or regulation governing the performance of his duties as such guardsman, of which rule or regulation he had knowledge. Any Alabama national guardsman whose death results proximately and within three years from an injury received while performing his duties in quelling any riot, rout, or civil disturbance shall, for the purposes of this chapter, be deemed to have been killed while in the performance of such duties; provided, however, that the compensation provided for by this chapter shall be limited to state duty and shall not be extended to cover any federal duty status. ( Ala. Code § 31-3-2 )
Alabama Hunting and Fishing Licenses for Non-Resident Active Duty Service Members and their Dependents at Resident Rates: Active duty Military personnel, including Spouse and dependents living with them receive resident license privileges. Non-Resident Military personnel applying for hunting and fishing license stationed in Alabama must go to the Probate Office or License Commissioner and must present each of the following:
Copy of orders assigning them to Alabama for 30 days or more.
A valid U.S. driver’s license
A military ID card.
This includes their Spouse and dependents living with them, if they wish to apply for a license.
If assigned in a state bordering Alabama and currently living in Alabama for at least 90 days, you may apply for resident privileges using the same evidence of residency as a resident non-driver.
Military personnel assigned to Fort Benning, living in Alabama, hunting off base may apply for resident privileges after 90 days using the same evidence of residency as a non-driver. (excludes Spouse and dependents with out of state driver’s license)
Military personnel assigned to Fort Benning, not living in Alabama, hunting off base must purchase a non-resident license if hunting in Alabama.
Military personnel assigned to Fort Benning, who have a Fort Benning hunting license, hunting on base only, are not required to purchase an Alabama license.
They are still required to carry a Harvest Record and report any deer or turkey killed on base in Alabama to Game Check.
They may be issued a Game Check H.E.L.P Number to report these kills by presenting orders and military ID.
Alabama 50% Disabled Military Veterans' Appreciation Hunting License: Veterans who are certified by VA to be 50% or more disabled may receive a hunting license for $14.40. Veterans must present their VA certification letter to the local probate office or license commissioner.
Alabama 100% Disabled Military Veterans' Appreciation Hunting License: Veterans who are certified by VA to be 100% permanently disabled may receive a hunting license for $3.15. Veterans must present their VA certification letter to the local probate office or license commissioner.
Alabama Disabled Military Veterans' Appreciation 3-day Event Hunting License: Allows for sanctioned events hosting disabled military Veterans (residents and/or nonresidents) to hunt all game for 3 days in Alabama for $139.60. Each license permits up to 10 disabled military Veterans on one license. Veterans must be certified by VA to be 50% or more disabled. Completed applications must be forwarded to:
Dept. of Conservation, Wildlife & Freshwater Fisheries
Attn: License Sales
PO Box 301456
Montgomery, AL 36130-1456
Alabama 20% or more Disabled Military Veterans' Appreciation Freshwater Fishing License: Veterans who are certified by VA to be 20% or more disabled may receive a freshwater license
for $3.15. Veterans must present their VA certification letter to the local probate office or license commissioner.
Alabama 100% Disabled Freshwater and Saltwater Fishing License: Residents who are certified by the VA to be 100% disabled may receive a freshwater or the saltwater fishing license each for $3.05. Veterans must present their VA certification letter to the local probate office or license commissioner.
Alabama Disabled Military Veterans' Appreciation 3-day Event Fishing License: Allows for sanctioned events hosting disabled military Veterans (residents and/or nonresidents) to fish for 3 days in Alabama for $100. Each license permits up to 20 disabled military Veterans on one license. Completed applications must be forwarded to:
Alabama Department of Conservation, Wildlife & Freshwater Fisheries
Attn: License Sales
PO Box 301456
Montgomery, AL 36130-1456
Alabama State Parks Admission Waiver for Veterans and Active Duty Military: Active duty and honorably discharged Veterans who are residents of Alabama are granted free admission to state parks on days where the park is open to the general public. Residents may prove qualifying service by presenting their active or retired military identification card, an Alabama driver’s license with a Veteran designation, or their DD214. Contact the Department of Conservation and Natural Resources for other authorized forms of identification. Active and retired military personnel who are not residents of Alabama are granted free admission to state parks on state and federal holidays upon presentation of their active or retired military identification card. ( Ala. Code § 9-14-8 )
Alabama State Veterans Home Program: Alabama extends a special kind of care to Veterans through a partnership with the federal government and private industry. The Bill Nichols State Veterans Home in Alexander City has been "home" to hundreds of Veterans since its opening in 1989. In January 1995, Alabama opened two more homes to Veterans, the Floyd E. "Tut" Fann State Veterans Home in Huntsville and the William F. Green State Veterans Home in Bay Minette. In November 2012, the Colonel Robert L. Howard State Veterans Home, opened in Pell City.
Who is eligible for care at an Alabama State Veterans Home? To be eligible for care in any Alabama state Veterans’ home an individual:
Must be honorably discharged from military service with a minimum of 90 days of service, of which one day was during a wartime period. DD214 or equivalent must be part of the application package
Veterans must meet the qualifications as set forth by the U.S. Department of Veterans Affairs criteria for skilled nursing care or domiciliary/assisted living
Must have been a resident of the State of Alabama during the immediate past 12 months
Must have had a medical examination by a physician within 90 days of admission request and exam will show that the Veteran does not have:
Medical or nursing care needs that the Home is not equipped or staffed to provide.
Behavioral traits that may prove to be dangerous to the well-being of the resident, other residents, staff or visitors.
A diagnosis or confirmed history of mental illness or mental retardation that outweighs their medical condition.
Veterans who do not have war-time service may be admitted to the Home on a space available basis. These Veterans will not be placed on a waiting list or placed before wartime Veterans.
Must meet the requirements of Alabama’s immigration laws.
Alabama Exemption of Debts Incurred Pursuant to National Housing Act or Veterans' Benefits: All debts or extensions of credit incurred pursuant to any provision of the act of Congress known as the National Housing Act, as the same now exists or may hereafter be amended or supplemented, and all debts or extensions of credit incurred pursuant to any act of Congress relating to Veterans' benefits, as the same now exists or may hereafter be amended or supplemented, are exempt from any law of this state relating to usury or prescribing or limiting interest rates. ( Ala. Code § 8-8-6(a) )
Alabama Executive, Attestation, and Acknowledgment Certification by Officers in the Armed Forces: Acknowledgments, proof of conveyance and affidavits may be taken by certain government, state or municipal officials or by any commissioned officer of any of the Armed Forces of the U.S., within or outside the limits of the U.S. When such acknowledgment is taken by the latter, the official seal of the officer before whom it is acknowledged shall have the same effect as an acknowledgment in the manner and form preserved by the laws of this state for instruments executed in this state. ( Ala. Code §§ 35-4-26(a) & (b))
Alabama Fiduciaries in War Service: Any fiduciary engaged in war service may be removed from this office as such upon petition filed in the proper court having jurisdiction and again serve as such fiduciary at any time after the termination of their war service upon petition of the court. ( Ala. Code § 19-2-2 through-3 )
Notice of Armed Forces Death Legally Accepted in Alabama : A written notice or communication from the Department of Defense, the Adjutant General of the Army, the Secretary of the Navy or other officer charged with the duty of sending such notice or communication to the effect that any person in the Armed Forces of our country, or serving as auxiliary thereto, is dead shall be accepted as legally sufficient evidence of the death of such person. ( Ala. Code § 12-21-90 )
Service Member Wills Accepted in Alabama : The will of a person, executed while in the Armed Forces, is admitted to probate when subscribing witness or witnesses are out of the state at the time the will is offered for probate; or when places of address of witnesses are unknown, upon oath of at least three credible persons that the signature to said will is in the handwriting of the person whose will it intends to be. Such will is acceptable when so proved. ( Ala. Code § 43-8-167(b) )
Public Records of Alabama Veterans Furnished Free: One copy of any public record (birth or marriage certificate, divorce decree, etc.) is furnished free of charge when required by the U.S. Department of Veterans Affairs (VA) to be used in determining the eligibility of any person to participate in benefits made available by their federal agency. ( Ala. Code § 26-9-12 )
Free Recordings of Discharges Alabama Veterans: Honorable discharges and certificates of honorable service are recorded free of charge by probate judges. Any person who holds a release from active duty, or DD214, from the United States Army, Air Force, Coast Guard, Navy, or Marine Corps may present the DD214 to the judge of probate of the county wherein they reside, and the judge of probate shall cause the same to be recorded at no charge. ( Ala. Code § 31-1-1 )
Guardianship for Alabama Veterans and Minor Dependents: The Uniform Veterans' Guardianship Act provides for the appointment of a guardian for Veterans and their minor dependents that are mentally or physically incapacitated. This Act outlines the appointment process, duties, responsibilities, limits, taxing of costs and fees of guardianship. The control and accountability of the beneficiary's estate and income include only moneys received by the guardian from the U.S. Department of Veterans Affairs (VA) and all earnings, interest and profits derived. ( Ala. Code §§ 26-9-1 et seq)
Alabama State Veterans Memorial Cemetery: The Alabama State Veterans Memorial Cemetery is located in Spanish Fort. Services are held in the committal shelter. The cemetery does not offer graveside services. The Alabama State Veterans Memorial Cemetery at Spanish Fort provides for in-ground casket burial sites and cremation interments. Columbarium niches, in-ground cremation inurnment and a scattering garden are available for cremation interments. For Spouses or dependent Children, a $375.00 fee will be charged on the day of interment. For Veterans, the cemetery provides the following at no cost:
Burial plot or columbarium niche
Concrete liner for casket burials
Opening and closing of the grave
Perpetual care of the gravesite
30-minute committal service
All other funeral expenses are paid by the Veteran's Family or estate.
Who is eligible for Burial in the Alabama State Veterans Memorial Cemetery? Eligibility for interment in the State Veterans Cemetery follows National Cemetery Administration eligibility requirements and Alabama residency requirements.
Alabama state residency requirements for burial in the State Veterans Cemetery must meet one of the following:
Legal resident of Alabama at the time of death; or
Legal resident of Alabama when they entered the Armed Forces of the United States; or
Legal resident of Alabama for a period of 10 or more years (any cumulative period of 10 or more years, regardless of residency at the time of death).
Eligibility for Veteran's Family: The Surviving Spouse of an eligible Veteran that has been interred who remarries retains their eligibility for burial. Unmarried Children who are under 21 years of age, or who are under 23 years of age and are pursuing full-time education at an approved institution; or an unmarried adult Child of an eligible Veteran of any age if the Child became physically or mentally disabled and incapable of self-support by reason of mental or physical disability before reaching 21 years of age or before reaching 23 years of age if pursuing full-time education at an approved institution are eligible.
Alabama State Veterans Memorial Cemetery, Spanish Fort Brochure
Alabama State Veterans Memorial Cemetery, Spanish Fort, Pre-Registration Application
Alabama Bonus for Southeast Asian War Prisoners: A gratuity in the amount of $500 shall be paid out of the General Fund in the State Treasury to any person who entered the armed services while he was a bona fide resident of the State of Alabama and who was imprisoned as a prisoner of war in North Vietnam, South Vietnam, Laos, or Cambodia.
In the event any person who qualified for the payment of this bonus died while such a prisoner, the gratuity shall be paid to his next of kin. For the purposes of this chapter the term "next of kin" shall be the person or persons designated to receive the prisoner's G.I. insurance. ( Ala. Code § 31-7-1 )
Alabama Armed Forces Voter Registration and Absentee Voting: Members of the Armed Forces of the United States and their dependents may register and receive an absentee ballot for voting in the county of their Alabama permanent address by completing the Federal Post Card Application form (FPCA, Standard Form 76). This form may be obtained from the military unit's voting officer. The completed form should be mailed to the Board of Registrars in the county of their Alabama permanent address. Ala. Code § 17-9-13 provides for the opportunity for overseas absentee voting in certain circumstances. (See also Ala. Code §§ 17-11-3(a)(5) & (b); 17-11-4 and 17-11-40 through 51).
Effective September 1, 2019, permanently disabled voters whose disability prevents their attendance at the polls may apply to be placed on a permanent absentee voter list. Voters on the list will be sent absentee ballots automatically; they would no longer need to request such for each election. (ACT NO. 2019-359) Contact the Office of the Alabama Secretary of State for more information at 1-800-274-8683 or visit the Alabama Secretary of State, Alabama Votes website
Commitment of Incompetent Alabama Veterans: Whenever it appears that an incompetent Veteran of any war, military occupation or expedition is eligible for treatment in a U.S. Department of Veterans Affairs Medical Center (VAMC) and commitment to such facility is necessary for the proper care and treatment of such Veteran, the courts of this state are hereby authorized to communicate with the administration with reference to available facilities and eligibility and, upon receipt of a certificate from the administration stating that there are facilities available in a VAMC, is entitled to hospitalization therein, the court may then direct such Veteran's commitment to such hospital. Notice of such pending proceedings shall be furnished the person so committed, and their right to appear and defend shall not be denied. ( Ala. Code § 26-9-13 )
Alabama Observance of Official Reporting of Missing Person, Etc.: An official written report or record, or duly certified copy thereof, that a person is missing, missing in action, interned in a neutral country, or beleaguered, besieged or captured by an enemy or is dead or is alive, made by any officer or employee of the United States authorized by any law of the United States to make same, shall be received in any court, office or other place in this state as prima facie evidence that such person is missing, missing in action, interned in a neutral country, or beleaguered, besieged or captured by an enemy or is dead or is alive, as the case may be. ( Ala. Code § 12-21-91(a) )
Alabama Military Family Relief Fund: This law prohibits a mortgagee from initiating a foreclosure against the Surviving Spouse or estate of a mortgagor who dies while deployed overseas on active duty military service for 180 days after the death. Civil penalties against a violator are deposited into the Military Family Relief Fund, which the Alabama Department of Veterans Affairs may use to assist military Families. ( Ala. Code § 35-10-71 )
Alabama Veterans Treatment Courts: Veteran Treatment Courts (VTCs) were developed to avoid unnecessary incarceration of Veterans with mental health and/or substance abuse problems. In the program, Veterans may receive medical and mental health treatment, training and help with finding a job, as well as housing and transportation assistance. Veterans who successfully complete the program will have the charges against them dismissed and may be eligible to have their records expunged.
Guidebook for Incarcerated Veterans in Alabama
Free Alabama Pistol Permit for Retired Military Personnel: A pistol permit is available without fee to individuals who are otherwise eligible for a pistol permit and who retired from active duty in the Army, the Navy, Marine Corps, Air Force, or the Coast Guard of the United States or any reserve or National Guard component thereof. ( Ala. Code § 13A-11-75.1 )
U.S. Department of Veterans Affairs (VA) Facilities in Alabama
U.S. Department of Veterans Affairs Facilities in Alabama: The VA has numerous resources available for Veterans and Family members. Please see the local location listing for your nearest facility.
U.S. Department of Veterans Affairs (VA) Cemeteries in Alabama: The Department of Veterans Affairs' (VA) National Cemetery Administration maintains three national cemeteries in Alabama. Please see the local location listing for the nearest cemetery.
Air Force Aid Society : The Air Force Aid Society (AFAS) is the official charity of the United States Air Force, incorporated in 1942 as a private non-profit organization. For over 68 years, the Air Force Aid Society has supported the Air Force mission by providing worldwide emergency assistance, sponsoring education assistance programs and offering an array of base community enhancement programs that improve quality of life for Airmen and their Families.
Alabama Department of Veterans Affairs
100 North Union Street
Suite 850, Montgomery Alabama 36104
Military Installations in Alabama
Please see the Alabama Military Resource Locator for additional information.
Alabama National Guard
United States Air Force Reserve Command (AFRC)
Air Force Reserve Command
81st Readiness Division