HB278 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Artis McCampbellRepresentative
Democrat
Session: Regular Session 2019
Title: Motor vehicles, Fleet vehicles, licensing and registration of, provided, Revenue Dept. required to establish a fleet online tax system, Secs. 40-12-305 to 40-12-309, inclusive, added; Sec. 40-12-240 am'd.
Summary: HB 278 requires the Department of Revenue to create a Fleet Online Registration and Tax system (FORT), issue fleet license plates, and establish an advisory group to oversee fleet vehicle taxes and registrations.
What This Bill Does
It defines fleet-related terms and adds a new Division 4 to require the DOR to develop and maintain the FORT system to collect ad valorem taxes, license taxes, and registration fees for fleet vehicles and to facilitate fleet license plate issuance. The system will be available for registrations starting January 1, 2022, with initial registrations limited to entities holding certain exemption certificates or rental tax licenses; renewals for other fleet vehicles will follow department rules. It creates an advisory committee to provide input on the system, requires annual ad valorem rate information from counties, and outlines how collected taxes are distributed locally. Fleet plates issued under this act will be valid for five years and the design will be set by the department.

Who It Affects
Fleet operators (owners, lessees, or designees) who manage fleets and would register fleet vehicles online, remit ad valorem taxes, license taxes, and registration fees, and obtain fleet license plates.
Local taxing jurisdictions (counties and municipalities) and their tax administrators who will provide millage rate information, receive ad valorem tax distributions, and oversee local tax collection through the FORT system.

Key Provisions
Establish the FORT system to remit ad valorem taxes, license taxes, and registration fees for fleet vehicles and to facilitate issuing fleet license plates; system may use credit cards or ACH payments.
Initial fleet registrations restricted to entities with Alabama exemption certificates, direct pay permits, or rental tax licenses; renewals for other fleet vehicles as prescribed by the department; limited transactions allowed through FORT unless otherwise authorized.
Create an advisory committee with specific members (local revenue and license officials, county commissioner, probate judge, rental car representatives, fleet operator representatives, and a Department of Revenue appointee as chair); first meeting by Dec 1, 2019; report by Dec 1, 2020; dissolved by Dec 31, 2023.
Counties and municipalities must provide ad valorem tax millage rates to the department by Dec 1 each year; ad valorem taxes collected for fleet vehicles are distributed to local officials for proper distribution.
Fleet license plates are issued after remittance of applicable taxes and fees; plates are valid for five years with expiration shown on the plate; design of plates is determined by the department; transfer or replacement rules apply as specified.

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