Alabama Code Title 40. Revenue and Taxation § 40-12-242.1

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.