{"data":{"id":"us-al/ala.-code-40-12-242.1","jurisdiction":"us-al","citation":"Ala. Code § 40-12-242.1","heading":"License Taxes and Registration Fees-Allocation of Proceeds from Certain Taxes and Fees.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 5 Motor Vehicles.","Division 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-242.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"0478aa5c2c90805dd7aa9c78ae29b2ccf35c45e2cc3604b97f80d2adc62256f7","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-242","next":"us-al/ala.-code-40-12-242.2"},"notice":"GroundRules: Original legal text. Not legal advice."}