Section 40-12-242.2 - License taxes and registration fees; Electric low-speed vehicles(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.Ala. Code § 40-12-242.2 (1975)
Added by Act 2021-146,§ 4, eff. 4/1/2021.