{"data":{"id":"us-al/ala.-code-40-12-242.2","jurisdiction":"us-al","citation":"Ala. Code § 40-12-242.2","heading":"License Taxes and Registration Fees-Electirc Low-Speed Vehicles.","body":"(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.\n(b) The additional annual license tax and registration fee provided in this section shall be distributed pursuant to Section 40-12-242.1.\n(c) The Department of Revenue may adopt rules for the implementation and administration of this section.","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=40-12-242.2","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"b7e2fc1e605a30e83d2b3d3e5ff08e81203c791d432e2a42dfda18397a7c5b0d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-242.1","next":"us-al/ala.-code-40-12-243"},"notice":"GroundRules: Original legal text. Not legal advice."}