Section 40-12-259
Computation and payment of license tax and registration fee.
Notwithstanding any other provision of law, the license tax and registration fee to be paid for any motor vehicle, either new or used, that may be acquired or first brought into and operated on the public streets or highways of this state shall be computed by the multiplication of one twelfth of the annual license tax and registration fee by the number of calendar months remaining in the license year.
(Acts 1967, No. 311, p. 860; Act 2004-292, p. 414, §1.)