To amend Section 40-12-242, Code of Alabama 1975, relating to license taxes and registration fees; to levy an additional license tax and registration fee on motor vehicles as defined in Section 40-12-240, Code of Alabama 1975; and to provide for the distribution of the proceeds to the Alabama Public Transportation Trust Fund.
Revenue and taxation; Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021; definitions; tax levy; reports; registration fees; revolving fund; effective date.