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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-305

Implementation of Fort System

Official textalison.legislature.state.al.us

# (a)

# (1)

Notwithstanding the provisions of subsection (a) of Section 32-6-65, no later than January 1, 2022, the department shall develop, maintain, and make available a fleet online registration and tax system, known as the FORT system, which shall allow a fleet operator to do all of the following:
a. Remit for each fleet vehicle the ad valorem taxes as required by Section 40-12-253, levied under Chapter 8.
b. Remit license taxes and registration fees levied under this chapter in a manner as prescribed by the department by rule.
c. Facilitate the issuance of a license plate as required by Chapter 6 of Title 32 and this chapter, in conformance with Section 32-6-710 and rules adopted thereunder.

# (2)

The FORT system shall be available for motor vehicle registration periods beginning on and after January 1, 2022, provided the fleet operator complies with this article and any rules adopted under this article.

# (b)

No fleet operator shall be required to use the FORT system for the payment and remittance of ad valorem tax, vehicle license tax, or registration fees.

# (c)

# (1)

The initial registration of a fleet vehicle through the FORT system shall be limited to business entities that hold a valid Alabama-issued sales and use tax certificate of exemption, a valid Alabama-issued sales tax direct pay permit, or a valid Alabama rental tax license which subjects motor vehicles purchased using the rental tax license to the Alabama rental tax.

# (2)

The FORT system shall accommodate registration renewals for fleet vehicles qualified for initial registration under subdivision (1) and other fleet vehicles as prescribed by the department.

# (d)

Except as otherwise prescribed by the department, no transactions other than those authorized by subdivision (c)(1) or (c)(2) shall be processed through the FORT system, including credit vouchers as provided for in Section 40-12-253.

# (e)

Subject to Section 41-1-60, credit cards or ACH credit may be used for any payment made using the FORT system.

Last amended: Act 2019-129, §2.

Source: view the official text

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In this chapter (40 sections)
  1. 40-12-267 · Date Licenses Become Due and Delinquent
  2. 40-12-268 · Other Taxes Precluded
  3. 40-12-269 · Remittance of Moneys and Certification of Lists of Motor…
  4. 40-12-270 · Disbursement of Net Proceeds from License Taxes and…
  5. 40-12-271 · Fee of Probate Judge or County License Commissioner for…
  6. 40-12-271.1 · Exemption for Disabled Veterans from License Plate…
  7. 40-12-272 · Rules and Regulations for Enforcement of Sections…
  8. 40-12-273 · Increase in License Tax and Registration Fee Authorized
  9. 40-12-274 · Disposition of Additional Fees Collected Pursuant to…
  10. 40-12-275 · Review of Personalized License Plates Issued Under This…
  11. 40-12-290 · Registration of Vintage Vehicle
  12. 40-12-291 · Design and Renewal of License Plates or Tags
  13. 40-12-292 · Replacement of Defaced, Lost or Destroyed Plates or Tags
  14. 40-12-293 · Exemption from Certain Other Licensing Requirements,…
  15. 40-12-294 · Rules and Regulations
  16. 40-12-296 · Disposition of Funds
  17. 40-12-297 · Registration of Original License Plate Issued in Model Year…
  18. 40-12-300 · Preparation, Issuance, and Use of Distinctive License…
  19. 40-12-301 · Transfer of Distinctive License Plates Between Motor…
  20. 40-12-302 · Design
  21. 40-12-305 · Implementation of Fort System
  22. 40-12-306 · (Committee Dissolved December 31, 2023) Advisory Committee
  23. 40-12-307 · Calculation of Tax Rate; Distribution of Taxes
  24. 40-12-308 · Registration Fees; License Plate
  25. 40-12-309 · Rulemaking Authority
  26. 40-12-310 · “Store” Defined; Construction
  27. 40-12-311 · Who Must Procure License
  28. 40-12-312 · Application for License
  29. 40-12-313 · Examination of Application and Issuance of License
  30. 40-12-314 · Expiration and Renewal of Licenses
  31. 40-12-315 · Annual Fees
  32. 40-12-316 · Fees for Portion of Year
  33. 40-12-317 · Scope of Article
  34. 40-12-318 · Payment of Expenses; Net Collections Paid into Treasury
  35. 40-12-319 · Penalty for Violation of Article
  36. 40-12-330 · Exemptions for Blind Persons
  37. 40-12-340 · Eligibility; Scope
  38. 40-12-341 · State License
  39. 40-12-342 · County License
  40. 40-12-343 · Municipal License
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