Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-1 - VEHICLE REGISTRATION › INTERNATIONAL REGISTRATION PLAN › Section 810-5-1-.468 - Refunds Of Motor Vehicle Registration Fees

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Under the authority of Sections
				40-12-23,
				40-12-24,
				and
				40-2A-7
Code of Ala. 1975
, the license plate issuing official
				will determine whether any registrant has "by mistake of fact or law" paid
				registration fees that either were not due or were excessive. Generally, such
				refunds result from registrants paying registration fees for a vehicle that had
				previously been sold or from a registrant paying duplicate registration fees
				for the same vehicle in the same registration period.
(2) In accordance with
				40-12-260,
				license plate issuing officials are not authorized to refund registration fees
				for the unexpired portion of the registration year. However, if a registrant,
				after having registered or reregistered his or her motor vehicle during the
				designated renewal month(s), and later, during the same designated renewal
				month(s), sells, totals, junks, or otherwise disposes of the motor vehicle, the
				registrant may request and is entitled to a refund of the registration fees
				paid for the upcoming registration year. The refund is due because the vehicle
				was disposed of prior to the effective date of the upcoming registration
				year.
(3) If a registrant secures
				non-apportioned registration through the county/city license plate issuing
				official, and subsequently secures Alabama apportioned registration, the
				registrant may be entitled to a prorated credit for the registration fees paid
				for the non-apportioned registration. In order to receive the credit, the
				non-apportioned license plate and registration receipt must be presented with
				the application for apportioned registration.
(4) In order to expedite the refunds of motor
				vehicle registration fees, the Department may, by mutual agreement, transfer
				its duties/responsibilities of refunding motor vehicle registration fees to
				county license plate issuing officials. Issuance fees and the commission
				accruing to the license plate issuing official are not refundable as provided
				in Section
				40-12-23,
Code of Ala. 1975
.
(5) Applicants seeking refunds of
				registration fees must complete and submit a petition for refund, form
MVR
				40-12-23
, to the license plate issuing official. The petition shall contain
				the facts on which the refund is sought and the reason(s) why the payment of
				registration fees was erroneous or excessive, as well as any other information
				needed to process the registrant's refund request.
(6) The decal and/or license plate, and
				registration receipt for which a refund is being sought must accompany the
				petition for refund. If this is not possible, a statement verifying the reason
				for not returning the registration credentials must be provided. Returned
				license plates/decals shall be retained by the license plate issuing official
				for audit by the Examiners of Public Accounts.
(7) Due to the time and expense involved in
				the refunding of registration fees, only refunds in the amount of $10 or more
				will be issued by the Department. Registration fees paid for license plates
				issued under Section
				40-12-264 shall not be refunded.
(8) At the
				end of each reporting period, each license plate issuing official will prepare
				a summary of refunds given. This summary shall show the distribution of the
				monies collected and the credit taken for the refunds as a line item on the
				Motor Vehicle Report required under Section
				40-12-269.
(9) A registrant may appeal the Department's
				denial of a petition for refund by filing a notice of appeal in accordance with
				§
									40-2A-7,
Code of Ala. 1975
.
Authors:
Tyies Fleeting
,
James P.
					 Starling
Statutory Authority:
Code of Ala.
					 1975
, §§
											32-6-56,
					 40-2A-7(a)(5),
					 40-12-23.