Alabama § 40-12-305 Implementation of Fort System

Alabama Statutes

§ 40-12-305 — Implementation of Fort System

Alabama § 40-12-305

JurisdictionAlabama

Title 40Revenue and Taxation

Ch. 12Licenses

Art. 5Motor Vehicles

Div. 4Fleet Online Registration and Tax System

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Bluebook

Ala. Code § 40-12-305 (2026).

Text

(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 aft

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(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.