The Legislature finds and declares the following regarding the distribution and use of the proceeds from certain annual license taxes and registration fees on vehicles: All proceeds of the annual license taxes and registration fees to be distributed to counties and municipalities pursuant to subsection (f) of Section 40-12-242 shall be allocated in the same manner and used for the same purposes as provided in subdivisions (2) and (3) of subsection (c) of Section 40-17-371 and, effective October 1, 2021, shall be distributed by the entity responsible for the distribution of funds under these subdivisions, which shall be the Alabama Department of Revenue.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Division 1 - General Provisions.
Section 40-12-240 - Definitions.
Section 40-12-241 - Station Wagons, Jeeps, etc., Classified as Passenger Automobiles.
Section 40-12-242.2 - License Taxes and Registration Fees-Electirc Low-Speed Vehicles.
Section 40-12-244 - License Tags and Registration Fees - Exemption for Members of Armed Forces, Etc.
Section 40-12-247 - License Taxes and Registration Fees - Hearses and Ambulances.
Section 40-12-248 - License Taxes and Registration Fees - Trucks or Truck Tractors - Generally.
Section 40-12-250 - Tags for Motor Vehicles Used by State, Etc.
Section 40-12-251 - Motor Tractors.
Section 40-12-252 - Basis of Tax for Trailers; Permanent License Plate.
Section 40-12-253 - Ad Valorem Taxation of Motor Vehicles.
Section 40-12-254 - Motor Vehicles Issued to Disabled Veterans; Fees.
Section 40-12-255 - Manufactured Homes.
Section 40-12-256 - Travel Trailers - Ad Valorem Taxation - Generally.
Section 40-12-257 - Citations for Noncompliance With Sections 40-12-255 and 40-12-256.
Section 40-12-258 - Reregistration of Certain Stored Motor Vehicles; Placement of License Tags.
Section 40-12-259 - Computation and Payment of License Tax and Registration Fee.
Section 40-12-260 - Transfer of License Plates; Registration Procedures; Receipts; Penalty.
Section 40-12-263 - Registration of Certain Commercial Vehicles Owned by Nonresidents Prohibited.
Section 40-12-264 - Time Limit for Purchase of Tags or Plates; Dealer Plates; Manufacturer Plates.
Section 40-12-265 - Mutilation or Alteration of Tags; Replacement Tags; Use of Improper Tags.
Section 40-12-267 - Date Licenses Become Due and Delinquent.
Section 40-12-268 - Other Taxes Precluded.
Section 40-12-271 - Fee of Probate Judge or County License Commissioner for Issuing License.
Section 40-12-271.1 - Exemption for Disabled Veterans From License Plate Issuance Fee.
Section 40-12-273 - Increase in License Tax and Registration Fee Authorized.
Section 40-12-274 - Disposition of Additional Fees Collected Pursuant to Section 40-12-274.