(a) Notwithstanding Sections 32-6-64, 32-6-67, and 32-6-68, a distinctive license plate category shall be established entitled "Alabama Gold Star Family." The distinctive plates shall be issued, printed, and processed in the same manner as other distinctive plates provided for in this chapter.
(b) Any member of the immediate family of a person who died while on active duty of any branch of the United States military may apply to the judge of probate or other license plate issuing official, and upon presentation of documentation pursuant to subsection (d), may receive one distinctive license plate for display on a private passenger automobile or pickup truck, and shall be exempt from the payment of the motor vehicle registration fee, ad valorem tax and any additional fees. Additional distinctive license plates may be purchased upon payment of regular required motor vehicle fees and taxes and an additional fee of three dollars ($3) for the initial issuance of the distinctive license plate.
(c) Payment of required license fees and ad valorem taxes for the years during which a new license plate is not issued shall be evidenced as provided for in Section 32-6-63.
(d) The following documents shall be presented to the judge of probate or other license plate issuing official to receive the "Alabama Gold Star Family" distinctive license plate:
(1) DD Form 2064 - Overseas Death Certificate or prior era Department of Defense death certificate; or
(2) DD Form 1300 - Report of Casualty.
(3) In the event that the applicant is not identified as the next of kin on one of the documents listed in subdivisions (1) and (2), the applicant must also submit a notarized affidavit obtained from the Alabama Department of Veterans' Affairs, certifying applicant's relationship to the deceased service member.
(e) The "Alabama Gold Star Family" distinctive license plate shall be designed by the Department of Veterans' Affairs after consultation with the Alabama Gold Star Family Organization and approved by the Department of Revenue.
(f) As used in this section, the phrase member of the immediate family shall mean all of the following:
(1) A spouse.
(2) A parent, adoptive parent, or stepparent.
(3) A foster parent in loco parentis.
(4) A sibling, to include whole or half-blood, or by adoption.
(5) A child, including those by adoption, or a stepchild.
(6) Grandparent or other legal guardian.
(7) Any other immediate family members designated as next of kin by the Department of Defense.
(g) The Department of Revenue may promulgate any rules necessary to administer the provisions of this section.