Alabama § 45-26-242.27 - Annual Motor Vehicle Registration Fee.
Full text of Alabama Code of Alabama § 45-26-242.27 — Annual Motor Vehicle Registration Fee., with citation guidance and answers to common questions.
§ 45-26-242.27. Annual Motor Vehicle Registration Fee.
(a) For purposes of this section, the following terms have the following meanings:
(1) MOTOR VEHICLE. As defined by Section 40-12-240.
(2) TRAILER. As defined by Section 40-12-240.
(b)(1) The Revenue Commissioner of Elmore County shall charge and collect a twenty-five dollar ($25) fee on each motor vehicle registration, transfer, or renewal.
(2) The fee established by this subsection shall not apply to trailers.
(c) The fee provided in subsection (b) shall be in addition to all other fees, taxes, and other charges provided by law.
(d)(1) On January 1 of each year, the amount of each fee set in subsection (b) shall increase by one dollar ($1).
(2) The revenue commissioner shall certify any adjustment made pursuant to this subsection and shall publish notice of the fee amounts and adjustments.
(e) The revenue commissioner shall collect the fees in the same manner and at the same time as other motor vehicle registration fees.
(f)(1) All proceeds from the collection of the fees shall be deposited into the Enhance Elmore Fund.
(2) The county commission shall appropriate the proceeds of these fees as follows:
a. Ninety-five percent for infrastructure.
b. Five percent for economic development.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-26-242.27
What does Code of Alabama § 45-26-242.27 cover?
Section 45-26-242.27 ("Annual Motor Vehicle Registration Fee.") 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 § 45-26-242.27?
A common citation format is "Code of Alabama § 45-26-242.27" (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 § 45-26-242.27 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.