Ala. Code § 23-2-171

The owner of the motor vehicle involved in the violation is responsible and liable for payment of a citation issued for failure to pay a toll, unless:

(1) The owner can establish that the motor vehicle was stolen at the time of the violation. In order to establish such facts, the owner of the motor vehicle is required to furnish the court with a police report indicating that the vehicle was stolen at the time of the alleged violation.

(2) If the motor vehicle involved in the violation is leased to another person or entity, the lessor is not liable for the violation if the lessor sends to the authority, department, private toll entity, or an agent or representative thereof, within the time provided for response by the notice or citation, as applicable, a copy of the rental, lease, or another contract document, or an affidavit, covering the vehicle on the date of the violation, with the name and address of the lessee clearly legible, within the time provided for response by the notice or citation. Failure to send the information within the time provided renders the lessor liable for the unpaid tolls and any administrative fees or penalties assessed pursuant to and in the manner as provided in this article. If the lessor complies with the provisions of this section, the lessee of the vehicle on the date of the violation is subject to liability for the failure to pay the toll if the authority, department, private toll entity, or an agent or representative thereof mails a notice of liability to the lessee as provided in this article after receipt of a copy of the rental, lease, or other contract document.