In order to receive a voucher, one of the following criteria must be met:

• selling of a vehicle
• trading of a vehicle
• total destruction of a vehicle
• theft without recovery or other transfer

The voucher must be used at the time of issuance. If the voucher cannot be applied, the voucher will be designated as a receipt for credit.

Once a receipt for credit is issued the owner must be given a refund no later than the twentieth day of the month following the month in which the receipt for credit was issued. The refund may only be issued in the form of a check, no cash will be refunded.

No voucher will be issued later than 12 months after the date a motor vehicle is sold, traded, totally destroyed, permanently removed from Alabama, or stolen without recovery.

The voucher can be transferred, at the direction of the owner for the voucher to a member of their immediate family. The term "immediate family" is defined as the taxpayer's parents, siblings, children and spouse, as well as those members of the same household who are bound together by ties of relationship.

A $2.00 fee will be collected each time a voucher is redeemed.

A $2.00 fee will be collected for each receipt for credit issued.