SB112 Alabama 2021 Session

Summary

Primary Sponsor

Arthur OrrSenator

Republican

Co-Sponsor

Chris Elliott

Session

Regular Session 2021

Title

Motor vehicles, Revenue Dept., annual license tax and registration fee, low-speed electric vehicle

Summary

SB112 updates emergency waivers, local project bidding and bonding rules, and adds a $50 annual fee for electric low-speed vehicles.

What This Bill Does

It lets the Department of Revenue temporarily waive requirements under the International Fuel Tax Agreement and the International Registration Plan during a declared state of emergency or disaster, without waiving taxes. It updates county and municipal bidding procedures for road projects and clarifies how license taxes and fees are distributed. It also changes motor fuel bonds for licensees and creates a new $50 annual license tax and registration fee for electric low-speed vehicles starting January 1, 2022, with the revenue distributed to counties and municipalities; the department may adopt rules to implement the changes.

Who It Affects

• Electric low-speed vehicle owners and operators, who will owe a $50 annual license tax/registration fee starting Jan. 1, 2022.
• Local governments (counties and municipalities) and motor fuel licensees (suppliers, exporters, distributors, etc.), who will be affected by the ELV revenue distribution and by changes to bidding, bonding, and emergency waivers.

Key Provisions

• Emergency waivers: temporary waivers of motor fuel licensing requirements and of IRP/IFTA during declared emergencies or disasters; waivers limited to affected areas and time, and do not excuse taxes or other requirements.
• Local project bidding: counties and municipalities must follow updated bidding procedures, provide contractor lists, and may use bidding procedures approved by the Department Examiners of Public Accounts for county road/bridge projects.
• Tax/fee distribution: clarifies that proceeds from certain vehicle taxes and fees are distributed to counties/municipalities by the Alabama Department of Revenue.
• Bonding changes: updates to bond amounts for suppliers, exporters, importers, distributors, and permissive suppliers; eliminates bond for motor fuel transporter/aviation fuel purchaser; rules for additional bonds and cancellations; surety must be authorized in state.
• Electric low-speed vehicle fee: imposes a new $50 annual license tax/registration fee for ELVs starting January 1, 2022, with funds distributed per the statute and rules adopted by the Department of Revenue.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation