Code of Alabama - Title 40: Revenue and Taxation - Section 40-12-306 - (Committee dissolves December 31, 2023, unless extended) Advisory committee

Section 40-12-306 - (Committee dissolves December 31, 2023, unless extended) Advisory committee.

(a)(1) To ensure that local taxing jurisdictions and taxpayers have meaningful input into the development and operation of the FORT system, an advisory committee is established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue.

(2) The committee shall consist of the following individuals:

a. Two local officials, appointed by the Association of Alabama Tax Administrators. One of the local officials shall be a revenue commissioner who has responsibility for the issuance of tags, and one of the local officials shall be a license commissioner.

b. One county commissioner, appointed by the Association of County Commissions of Alabama.

c. One judge of probate who has responsibility for the issuance of tags, appointed by the Alabama Probate Judges Association.

d. Two representatives of rental car organizations who operate in the state, appointed by the American Car Rental Association.

e. Two representatives of the fleet operator community, other than rental car organizations. One representative shall be appointed by the Speaker of the House of Representatives, and one representative shall be appointed by the President Pro Tempore of the Senate.

f. One representative of the Alabama Department of Revenue, appointed by the Commissioner of Revenue, who shall serve as chair of the committee.

(b) Members of the advisory committee shall receive no compensation or reimbursement of expenses from the state for their service on the committee.

(c) The advisory committee shall hold its first meeting no later than the first day of December 2019. The Commissioner of Revenue shall set the date, time, and location of the first meeting.

(d) The advisory committee shall present a report of its findings to the Commissioner of Revenue no later than the first day of December 2020. The advisory committee shall continue in its advisory role until December 31, 2023, at which time the advisory committee shall stand dissolved and discharged of any further duties or responsibilities.

(Act 2019-129, §2.)

Last modified: May 3, 2021