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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-307

Calculation of Tax Rate; Distribution of Taxes

Official textalison.legislature.state.al.us

# (a)

On or before December 1, 2021, and December 1 of each year thereafter, each county, municipality, or other local taxing authority that levies an ad valorem tax shall provide the department with the ad valorem tax rate needed to calculate the applicable county, municipal, or local taxing authority’s millage rate. The ad valorem taxes collected for each fleet vehicle registered through the FORT system shall be calculated in accordance with the millage rates reported under this subsection for each county, municipality, and local taxing jurisdiction in which the fleet vehicle is based.

# (b)

The ad valorem taxes remitted to and collected by the department for a fleet vehicle registered through the FORT system shall be distributed to the local official responsible for distributing ad valorem tax in the county in which the vehicle is based. The local official shall then distribute the ad valorem taxes as required by law to the respective recipients.

Last amended: Act 2019-129, §2.

Source: view the official text

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In this chapter (40 sections)
  1. 40-12-269 · Remittance of Moneys and Certification of Lists of Motor…
  2. 40-12-270 · Disbursement of Net Proceeds from License Taxes and…
  3. 40-12-271 · Fee of Probate Judge or County License Commissioner for…
  4. 40-12-271.1 · Exemption for Disabled Veterans from License Plate…
  5. 40-12-272 · Rules and Regulations for Enforcement of Sections…
  6. 40-12-273 · Increase in License Tax and Registration Fee Authorized
  7. 40-12-274 · Disposition of Additional Fees Collected Pursuant to…
  8. 40-12-275 · Review of Personalized License Plates Issued Under This…
  9. 40-12-290 · Registration of Vintage Vehicle
  10. 40-12-291 · Design and Renewal of License Plates or Tags
  11. 40-12-292 · Replacement of Defaced, Lost or Destroyed Plates or Tags
  12. 40-12-293 · Exemption from Certain Other Licensing Requirements,…
  13. 40-12-294 · Rules and Regulations
  14. 40-12-296 · Disposition of Funds
  15. 40-12-297 · Registration of Original License Plate Issued in Model Year…
  16. 40-12-300 · Preparation, Issuance, and Use of Distinctive License…
  17. 40-12-301 · Transfer of Distinctive License Plates Between Motor…
  18. 40-12-302 · Design
  19. 40-12-305 · Implementation of Fort System
  20. 40-12-306 · (Committee Dissolved December 31, 2023) Advisory Committee
  21. 40-12-307 · Calculation of Tax Rate; Distribution of Taxes
  22. 40-12-308 · Registration Fees; License Plate
  23. 40-12-309 · Rulemaking Authority
  24. 40-12-310 · “Store” Defined; Construction
  25. 40-12-311 · Who Must Procure License
  26. 40-12-312 · Application for License
  27. 40-12-313 · Examination of Application and Issuance of License
  28. 40-12-314 · Expiration and Renewal of Licenses
  29. 40-12-315 · Annual Fees
  30. 40-12-316 · Fees for Portion of Year
  31. 40-12-317 · Scope of Article
  32. 40-12-318 · Payment of Expenses; Net Collections Paid into Treasury
  33. 40-12-319 · Penalty for Violation of Article
  34. 40-12-330 · Exemptions for Blind Persons
  35. 40-12-340 · Eligibility; Scope
  36. 40-12-341 · State License
  37. 40-12-342 · County License
  38. 40-12-343 · Municipal License
  39. 40-12-344 · Employees, Apprentices and Helpers
  40. 40-12-345 · Form of License Issued
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