Alabama Code Title 40. Revenue and Taxation § 40-12-242.2
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(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.
(b) The additional annual license tax and registration fee provided in this section shall be distributed pursuant to Section 40-12-242.1.
(c) The Department of Revenue may adopt rules for the implementation and administration of this section.
Cite this article: FindLaw.com - Alabama Code Title 40. Revenue and Taxation § 40-12-242.2 - last updated December 30, 2022 | https://codes.findlaw.com/al/title-40-revenue-and-taxation/al-code-sect-40-12-242-2/
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