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Alabama DOR Offers Motor Vehicle Renewal, Registration Extensions for 2020

Dated Aug. 3, 2020

SUMMARY BY TAX ANALYSTS

In response to COVID-19, the Alabama Department of Revenue announced that motor vehicle owners who are required to register, renew, or pay property tax on motor vehicles in any month in 2020 now have until the final business day of the subsequent month to do so without penalty if, during the original due date period, the county license plate issuing official's office was closed at any time and the motor vehicle owner did not have access to the office.

ORDER OF THE COMMISSIONER OF REVENUE

I, Vernon Barnett, Commissioner of the Alabama Department of Revenue, pursuant to the power granted to me under §40-2-11, Code of Alabama 1975. hereby declare that due to the extreme hardships placed on Alabama motor vehicle registrants in certain counties who may be unable to register their motor vehicles, renew their motor vehicle registrations or pay property taxes on their motor vehicles because there is a state of emergency due to the spread of the coronavirus (COVID-19), which resulted in the closing of county licensing official's offices, it is necessary to assist and expedite all efforts of relief In order to accommodate this need and provide assistance to Alabama citizens, I hereby issue the following order:

A. EXTENSION OF TIME FOR OBTAINING 2020 MOTOR VEHICLE REGISTRATIONS AND PAYING PROPERTY TAXES ON MOTOR VEHICLES.

For the purposes of applying Alabama's motor vehicle registration laws and property tax laws as related to the annual registration and renewal of vehicles, the registration deadline has been extended to the last business day of the subsequent month that the registration was otherwise due for registrants in counties where the county license plate issuing official's office was closed at any time during the month the registration was originally due, and the closure resulted in the registrant not having access to the county licensing office for the entire month that the registration was originally due. The extension shall also apply to the following:

1. Alabama's motor vehicle registration laws and property tax laws as related to the registration of vehicles purchased or otherwise acquired which are subject to the twenty (20) day registration requirement as provided for in §32-6-61, Code of Alabama 1975, when the county license plate issuing official's office was closed anytime within the twenty (20) day registration period and the registrant did not have access to the county licensing office for the entire twenty (20) days that the registration was originally due.

2. Alabama's motor vehicle registration laws and property tax laws as related to motor vehicle registrations and renewals for vehicles registered pursuant to the International Registration Plan (IRP) when the ad valorem tax was due in a county where the county license plate issuing official's office was closed anytime during the month the registration was originally due which resulted in the registrant not having access to the county licensing office for the entire month that the registration was originally due.

3. Alabama's mandatory liability insurance law which allows registrants to surrender license plates in order to comply with the mandatory liability insurance law in counties where the comity license plate issuing official's office was closed at any time during the thirty (30) day period in which the registrant was required to surrender the license plates.

B. PENALTY CHARGES ASSOCIATED WITH 2020 MOTOR VEHICLE REGISTRATIONS/RENEWALS AND PAYING PROPERTY TAXES ON MOTOR VEHICLES.

Penalty charges associated with motor vehicle registrations and renewals extended through the last business day of the subsequent month that the registration was otherwise required, will not be charged until after the last business day of the subsequent month. Additionally, penalty charges associated with motor vehicle property tax payments through the last business day of the subsequent month that the registration was otherwise required, will not be charged until after such date.

Entered this 30th day of July 2020.

SIGNED:

Michael D. Gamble, Deputy Commissioner
Alabama Department of Revenue

ATTEST:

Kelley Askew Gillikin, Secretary
Alabama Department of Revenue

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