SB112 Summary

• Commissioner of Department of Revenue authorized to temporarily waive requirements for the International Fuel Tax Agreement and International Registration Plan during declared state of emergency or disaster for motor vehicles engaged in interstate disaster relief efforts.

• Clarifies that bidding procedures approved by the Department of Examiners of Public Accounts may be used for county road and bridge projects subject to Chapter 2 of Title 39.

• Clarifies that proceeds from annual license taxes and registration fees distributed to counties and municipalities shall be distributed by the Alabama Department of Revenue effective October 1, 2021.

• Clarifies motor fuel excise tax reference in Section 40-17-335 regarding surety bonds for fuel licensees.

• Establishes a reduced annual license tax and registration fee of $50 for electric low-speed vehicles (as defined in 49 C.F.R. § 571.3) effective January 1, 2022, with fees distributed pursuant to Section 40-12-242.1.