GroundRules
Ala. Code § 40-12-242.2: License Taxes and Registration Fees-Electirc Low-Speed Vehicles.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 12 Licenses.
- Article 5 Motor Vehicles.
- Division 1 General Provisions.
(a) Notwithstanding Section 40-12-242(b)(1), effective January 1, 2022, the additional annual license tax and registration fee shall be fifty dollars ($50) for each electric low-speed vehicle registered and operated on the public highways of this state. The term electric low-speed vehicle as used in this section shall be defined in the same manner as in 49 C.F.R. § 571.3.
(b) The additional annual license tax and registration fee provided in this section shall be distributed pursuant to Section 40-12-242.1.
(c) The Department of Revenue may adopt rules for the implementation and administration of this section.
Collected 2026-09-03T14:01:53Z. Source file · JSON