(a) A motor vehicle registered through the FORT system shall only be subject to the annual license taxes and registration fees imposed by and levied under Chapter 6 of Title 32 and Chapter 12 of this title and shall be issued a license plate pursuant to Section 32-6-710.
(b)(1) The transfer of a motor vehicle registration and license plate shall be subject to the provisions of Section 40-12-260 and rules adopted under that section.
(2) The replacement of a motor vehicle license plate shall be subject to Section 40-12-265 and rules adopted under that section.
(c) This division shall not be construed to invalidate subsection (b) of Section 40-12-252.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-12-305 - Implementation of Fort System.
Section 40-12-306 - (Committee Dissolves December 31, 2023, Unless Extended) Advisory Committee.
Section 40-12-307 - Calculation of Tax Rate; Distribution of Taxes.