Ala. Admin. Code r. 810-5-1-.473 - Distribution Of Monies Received From Registrants Under The International Registration Plan

(1) Revenue received from registrants under the provisions of the International Registration Plan are to be distributed in accordance with Code of Ala. 1975, §§ 40-12-269 and 40-12-270, as amended. The registration fees received from registrants based in Alabama will be distributed under § 40-12-270(a) 2b, according to the residence of the registrant declared on his application for apportioned registration. Monies received from registrants not based in Alabama will be distributed to the counties and municipalities of this state under § 40-12-270(a) 2b, according to the distribution of the in-state based registration fees.
(2) It will be the duty of the appropriate official of any county or municipality having a lawful distribution contrary to §§ 40-12-269 and 40-12-270 to advise the Department of Revenue in writing of such distribution, and the Department is to be held blameless without such notification.

Author: James P. Starling

Notes

Ala. Admin. Code r. 810-5-1-.473
Amended: Filed June 2, 2006; effective July 7, 2006.

Statutory Authority: Code of Ala. 1975, §§ 32-6-56, 40-2A-7(a)(5), 40-12-269, 40-12-270.

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