SB143 Alabama 2019 Session

Summary

Primary Sponsor

Dan RobertsSenator

Republican

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

SB 143 would create an optional fleet online registration and tax system (FORT), add a fleet license plate, and set up an advisory committee to guide its development.

What This Bill Does

The bill requires the Department of Revenue to develop, maintain, and provide the FORT system so fleet operators can remit ad valorem taxes, license taxes, and registration fees for fleet vehicles online. It would authorize the issuance of a fleet license plate and make the system available for registrations starting January 1, 2022, while remaining optional for operators. An advisory committee would oversee design and operation, report findings by December 2020, and eventually sunset at the end of 2023. Initial registrations through FORT are limited to entities with certain tax exemptions, and the system would handle renewals and allow credit card or ACH payments.

Who It Affects

• Fleet operators (owners, lessors, or designees) who may use the FORT system to remit ad valorem taxes, license taxes, and registration fees for fleet vehicles and to obtain fleet license plates.
• Local taxing jurisdictions and ad valorem taxpayers, who will provide millage rate data and receive ad valorem tax distributions collected via the FORT system.
• The Alabama Department of Revenue, which would develop, maintain, and administer the FORT system.
• Rental car organizations and the broader fleet-operator community, who have representation on the advisory committee.

Key Provisions

• Amends 40-12-240 to add definitions for FLEET, FLEET OPERATOR, and FLEET VEHICLE and to reorganize related terms.
• Adds Division 4 starting at 40-12-305 requiring the Department of Revenue to develop and make available the FORT system and to authorize a fleet license plate.
• §40-12-305 establishes that the FORT system must allow remittance of ad valorem taxes, license taxes, and registration fees, and facilitate fleet license plate issuance; initial availability is for registration periods beginning January 1, 2022, with optional use by fleet operators.
• §40-12-306 creates an advisory committee with specific local government and fleet/operator representation to advise on system design and operation; the committee must report findings and will sunset on December 31, 2023.
• §40-12-307 requires local authorities to provide ad valorem tax millage rates by December 1 each year for use in the FORT system and directs the distribution of collected ad valorem taxes to the appropriate local officials.
• §40-12-308 states that fleets registered through FORT are subject to annual license taxes and registration fees, and specifies license plate issuance and related transfer/replacement rules.
• §40-12-309 gives the Department of Revenue rulemaking power to implement the FORT system.
• §3 provides that upon remittance of taxes and fees, a fleet operator shall be issued a fleet license plate, valid for five years, with expiration shown on the plate and annual proof of current registration kept by the fleet operator.

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