Alabama § 45-23-240.100 - Transaction Fee on Certain Motor Vehicles.
Full text of Alabama Code of Alabama § 45-23-240.100 — Transaction Fee on Certain Motor Vehicles., with citation guidance and answers to common questions.
§ 45-23-240.100. Transaction Fee on Certain Motor Vehicles.
(a) In Dale County, the Revenue Commissioner shall collect a tag transaction fee in the amount of five dollars ($5) for each motor vehicle tag, except trailer tags, issued or renewed in the county. The fee shall not apply to tag transfers and replacement transactions. The tag transaction fee shall be in addition to any other fees authorized by law.
(b) Three percent of the proceeds from the fees shall be retained by the Revenue Commissioner to be used for the operation of his or her office. The remainder of the proceeds from the fees shall be distributed by the Revenue Commissioner to the Dale County Commission to be further distributed by the county commission to municipalities and to emergency medical services organizations for emergency medical services and activities in the county.
(c) The funds distributed by the county commission pursuant to this section to municipalities and to emergency medical services organizations shall be used solely to provide emergency medical services in the county including salaries, equipment, supplies, matching funds, training, or other purposes directly related to the providing of emergency medical services.
(d) Notwithstanding subsections (b) and (c), the county commission, by resolution of the county commission, may use a portion of the funds prior to distribution as provided in subsection (b) to contract with private emergency medical services if the county determines that contracts with private emergency medical services are necessary.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-23-240.100
What does Code of Alabama § 45-23-240.100 cover?
Section 45-23-240.100 ("Transaction Fee on Certain Motor Vehicles.") 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 § 45-23-240.100?
A common citation format is "Code of Alabama § 45-23-240.100" (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 § 45-23-240.100 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.