Alabama § 40-12-306 - (Committee Dissolved December 31, 2023) Advisory Committee.

Full text of Alabama Code of Alabama § 40-12-306 — (Committee Dissolved December 31, 2023) Advisory Committee., with citation guidance and answers to common questions.

§ 40-12-306. (Committee Dissolved December 31, 2023) Advisory Committee.

(a)(1) To ensure that local taxing jurisdictions and taxpayers have meaningful input into the development and operation of the FORT system, an advisory committee is established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue.

(2) The committee shall consist of the following individuals:

a. Two local officials, appointed by the Association of Alabama Tax Administrators. One of the local officials shall be a revenue commissioner who has responsibility for the issuance of tags, and one of the local officials shall be a license commissioner.

b. One county commissioner, appointed by the Association of County Commissions of Alabama.

c. One judge of probate who has responsibility for the issuance of tags, appointed by the Alabama Probate Judges Association.

d. Two representatives of rental car organizations who operate in the state, appointed by the American Car Rental Association.

e. Two representatives of the fleet operator community, other than rental car organizations. One representative shall be appointed by the Speaker of the House of Representatives, and one representative shall be appointed by the President Pro Tempore of the Senate.

f. One representative of the Alabama Department of Revenue, appointed by the Commissioner of Revenue, who shall serve as chair of the committee.

(b) Members of the advisory committee shall receive no compensation or reimbursement of expenses from the state for their service on the committee.

(c) The advisory committee shall hold its first meeting no later than the first day of December 2019. The Commissioner of Revenue shall set the date, time, and location of the first meeting.

(d) The advisory committee shall present a report of its findings to the Commissioner of Revenue no later than the first day of December 2020. The advisory committee shall continue in its advisory role until December 31, 2023, at which time the advisory committee shall stand dissolved and discharged of any further duties or responsibilities.

Source: official Alabama text · Last verified 2026-08-27

Frequently Asked Questions About Alabama § 40-12-306

What does Code of Alabama § 40-12-306 cover?

Section 40-12-306 ("(Committee Dissolved December 31, 2023) Advisory Committee.") 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 § 40-12-306?

A common citation format is "Code of Alabama § 40-12-306" (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 § 40-12-306 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.