HB24 Alabama 2012 1st Special Session

Summary

Primary Sponsor

Paul DeMarco

Republican

Session

First Special Session 2012

Title

Alabama Tax Appeals Commission, nominating process for commission members altered, Sec. 40-2A-4 am'd; Sec 40-2B-15 added

Summary

HB24 would allow limited liability companies to operate as automobile clubs in Alabama, in addition to corporations.

What This Bill Does

Currently, automobile clubs must be organized as corporations to be licensed. HB24 amends the law to permit corporations and limited liability companies to be licensed to operate as automobile clubs in Alabama. The bill requires automobile clubs to be organized as a domestic or foreign corporation or LLC and licensed by the commissioner, and it becomes effective immediately after passage and governor approval.

Who It Affects

• Automobile clubs and associations seeking to operate in Alabama: can be organized as corporations or LLCs and must obtain a license to operate.
• The state licensing authority (the commissioner): will license automobile clubs that are organized as corporations or LLCs.

Key Provisions

• Provision 1: Amends §27-39-3 to permit corporations and limited liability companies to be licensed to operate as automobile clubs.
• Provision 2: Establishes that automobile clubs must be organized as a domestic or foreign corporation or LLC and licensed by the commissioner, with the act becoming effective immediately after passage and governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation