Alabama § 40-12-305 - Implementation of Fort System.
Full text of Alabama Code of Alabama § 40-12-305 — Implementation of Fort System., with citation guidance and answers to common questions.
§ 40-12-305. Implementation of Fort System.
(a)(1) Notwithstanding the provisions of subsection (a) of Section 32-6-65, no later than January 1, 2022, the department shall develop, maintain, and make available a fleet online registration and tax system, known as the FORT system, which shall allow a fleet operator to do all of the following:
a. Remit for each fleet vehicle the ad valorem taxes as required by Section 40-12-253, levied under Chapter 8.
b. Remit license taxes and registration fees levied under this chapter in a manner as prescribed by the department by rule.
c. Facilitate the issuance of a license plate as required by Chapter 6 of Title 32 and this chapter, in conformance with Section 32-6-710 and rules adopted thereunder.
(2) The FORT system shall be available for motor vehicle registration periods beginning on and after January 1, 2022, provided the fleet operator complies with this article and any rules adopted under this article.
(b) No fleet operator shall be required to use the FORT system for the payment and remittance of ad valorem tax, vehicle license tax, or registration fees.
(c)(1) The initial registration of a fleet vehicle through the FORT system shall be limited to business entities that hold a valid Alabama-issued sales and use tax certificate of exemption, a valid Alabama-issued sales tax direct pay permit, or a valid Alabama rental tax license which subjects motor vehicles purchased using the rental tax license to the Alabama rental tax.
(2) The FORT system shall accommodate registration renewals for fleet vehicles qualified for initial registration under subdivision (1) and other fleet vehicles as prescribed by the department.
(d) Except as otherwise prescribed by the department, no transactions other than those authorized by subdivision (c)(1) or (c)(2) shall be processed through the FORT system, including credit vouchers as provided for in Section 40-12-253.
(e) Subject to Section 41-1-60, credit cards or ACH credit may be used for any payment made using the FORT system.
Frequently Asked Questions About Alabama § 40-12-305
What does Code of Alabama § 40-12-305 cover?
Section 40-12-305 ("Implementation of Fort System.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-12-305?
A common citation format is "Code of Alabama § 40-12-305" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-12-305 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.