45-1-81.03
Section 45-1-81.03 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for assessment and collection of taxes due on same,
no licenses shall be issued to operate motor vehicles on the public highways of this state,
nor shall any transfer be made by the judge of probate until the ad valorem tax on such vehicles
shall have been paid to the county for the preceding year as evidenced by receipt from the
judge. Every person, firm, or corporation driving or owning a motor vehicle who desires to
operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle
for ad valorem taxation purposes to the judge of probate who shall issue a certificate of
assessment on a form prescribed by the State Department of Revenue, shall collect the taxes
shown thereon, and shall make a duplicate of the tax receipt and keep same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-81.03.htm - 1K - Match Info - Similar pages

45-15-82.04
Section 45-15-82.04 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for assessment and collection of taxes due on same,
no licenses shall be issued to operate motor vehicles on the public highways of this state,
nor shall any transfer be made by the judge of probate until the ad valorem tax on such vehicles
shall be have been paid to the county for the preceding year as evidenced by receipt from
the judge. Every person, firm, or corporation driving or owning a motor vehicle who desires
to operate a motor vehicle on the public highways of Alabama shall first return such motor
vehicle for ad valorem taxation purposes to the judge of probate who shall issue a certificate
of assessment on a form prescribed by the State Department of Revenue, shall collect the taxes
shown thereon, and shall make a duplicate of the tax receipt and keep...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-82.04.htm - 1K - Match Info - Similar pages

45-26-242.24
Section 45-26-242.24 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for the assessment and collection of taxes due on
motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways
of this state, nor shall any transfer be made by the revenue commissioner until the ad valorem
tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt
from the revenue commissioner. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return the motor vehicle for ad valorem taxation purposes to the revenue commissioner who
shall issue a certificate of assessment on a form prescribed by the state Department of Revenue,
shall collect the taxes shown on the certificate, and shall make a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.24.htm - 1K - Match Info - Similar pages

45-29-83.44
Section 45-29-83.44 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for assessment and collection of taxes due on same,
no licenses shall be issued to operate motor vehicles on the public highways of this state,
nor shall any transfer be made by the judge of probate until the ad valorem tax on such vehicles
shall have been paid to the county for the preceding year as evidenced by receipts from the
judge. Every person, firm, or corporation driving or owning a motor vehicle who desires to
operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle
for ad valorem taxation purposes to the judge of probate who shall issue a certificate of
assessment on a form prescribed by the Department of Revenue, shall collect the taxes shown
thereon, and shall make a duplicate of the tax receipt and keep same on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-83.44.htm - 1K - Match Info - Similar pages

45-16-84.24
Section 45-16-84.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation, and to provide for the more efficient assessment and collection of
taxes due on same, no license shall be issued to operate a motor vehicle on the public highways
of this state, nor shall any transfer be made by the judge of probate as provided under this
subpart until the ad valorem tax on such vehicle shall have been paid in the county for the
preceding year as evidenced by receipt of the judge of probate, if the motor vehicle belongs
to a resident of Coffee County or is principally used or operated in Coffee County. (Act 89-513,
p. 1057, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-84.24.htm - 980 bytes - Match Info - Similar pages

45-18-82.24
Section 45-18-82.24 Compensation of judge of probate. The judge of probate shall receive for
the performance of duties in assessment and collection of ad valorem taxes, sales taxes, and
issuance of motor vehicle license plates and decals the sum of five thousand dollars ($5,000)
annually. The five thousand dollar ($5,000) annual sum is the compensation he or she receives
in addition to that provided under subsection (e) of Section 12-13-20. (Act 2000-446, p. 803,
§5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-82.24.htm - 783 bytes - Match Info - Similar pages

45-18-82.25
Section 45-18-82.25 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for the more efficient assessment and collection of
taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the
public highways of this state, nor shall any transfer be made by the judge of probate as provided
under this subpart, until the ad valorem tax and the sales tax on the vehicle are paid in
the county for the preceding year as evidenced by receipt of the judge of probate if the motor
vehicle belongs to a resident of Conecuh County or is principally used or operated in Conecuh
County. (Act 2000-446, p. 803, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-82.25.htm - 1001 bytes - Match Info - Similar pages

45-19-82.24
Section 45-19-82.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due, the judge of probate shall not issue any licenses to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the judge of probate
until the ad valorem tax on the vehicles has been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. No motor vehicle which is owned by a resident
of the county or by a business located in the county, or which is otherwise located in the
county for licensing purposes, may be operated on the public highways of Alabama unless the
motor vehicle has been returned to the tax collector for ad valorem tax purposes. The judge
of probate shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown, and shall make a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-82.24.htm - 1K - Match Info - Similar pages

45-21-84.04
Section 45-21-84.04 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for the more efficient assessment and collection of
taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the
public highways of this state, nor shall any transfer be made by the judge of probate as provided
under this subpart, until the ad valorem tax and the sales tax on the vehicle are paid in
the county for the preceding year as evidenced by receipt of the judge of probate, if the
motor vehicle belongs to a resident of Crenshaw County or is principally used or operated
in Crenshaw County. (Act 2007-273, p. 371, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-84.04.htm - 1001 bytes - Match Info - Similar pages

45-23-240.44
Section 45-23-240.44 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the tax assessor until the ad valorem
tax on such vehicles shall have been paid to the county for the preceding year as evidenced
by receipt from the tax assessor. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return such motor vehicle for ad valorem taxation purposes to the tax assessor who shall issue
a certificate of assessment on a form prescribed by the State Department of Revenue, shall
collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same
on file in his or her office. The license tag shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-240.44.htm - 1K - Match Info - Similar pages