45-39-200.09
Section 45-39-200.09 Payment of tax required for issuance of motor vehicle 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 county license
commissioner 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 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 such motor vehicle for ad valorem taxation
to the commissioner 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...
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45-42-200.09
Section 45-42-200.09 Payment of tax required for issuance of motor vehicle 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 county license
commissioner 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 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 such motor vehicle for ad valorem taxation
to the commissioner 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...
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32-6-302
Section 32-6-302 Issuance of distinctive tags; fees; proof of retirement; design. (a) Owners
of motor vehicles or their spouses who are residents of Alabama and who are receiving monthly
retirement checks from an education retirement pension program from any state, shall be eligible
to apply for and receive "Retired Educator" numbered or personalized distinctive
license tags as provided in this division. Owners of motor vehicles or their spouses who are
residents of Alabama and who are currently employed by a public or private education school
system, college, university, institution, or who are active and contributing members of an
education retirement pension program, whether in-state or out-of-state program, shall be eligible
to apply for and receive "Educator" numbered or personalized distinctive license
tags as provided in this division. An applicant to receive a "Retired Educator"
or "Educator" numbered or personalized distinctive license tag for private passenger
or motor...
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23-2-167
Section 23-2-167 Definitions. THIS SECTION WAS AMENDED BY ACT 2019-501 IN THE 2019 REGULAR
SESSION, EFFECTIVE JANUARY 1, 2024. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING.
As used in this article, the following words shall have the following meanings: (1) AUTHORITY.
The Alabama Toll Road, Bridge and Tunnel Authority, as defined in Section 23-2-142. (2) DEPARTMENT.
The Department of Transportation. (3) ELECTRONIC TOLL COLLECTION. A method of collecting tolls
or charges which is capable of charging an account holder the appropriate toll or charge including,
but not limited to, either of the following: a. The transmission of information from an electronic
device on a motor vehicle to the toll system, which information is used to charge the account
the appropriate toll or charge. b. The transmission of license plate information from a photo-monitoring
system to the toll system, which information is used to charge the account the appropriate
toll or charge. (4) ELECTRONIC...
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32-6-251
Section 32-6-251 Distinctive design of plates; disposition of proceeds. The special plates
shall be of the same size as regular motor vehicle license plates, distinguished by the letters
MOH, LOV, Distinguished Flying Cross, Silver Star, Bronze Star, or PHM to be of a different
color scheme and design to any other vehicle plate in this state, or POW to be of the same
color scheme as other distinguished military plates in this state, whichever distinctive design
applies, the nature of which shall be prescribed by a committee to be appointed by the chief
legislative sponsors of this division. The net proceeds of the additional revenues from the
sales of the Distinguished Flying Cross, the Silver Star, and the Bronze Star distinctive
military plates, less the administrative costs including the costs of production incurred
by the Department of Revenue in producing the plates, shall be distributed by each judge of
probate or license commissioner to the state Comptroller. The state...
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40-12-262
Section 40-12-262 Effect of provisions relative to registration and display of tags on nonresidents;
international registration plan; temporary trip permit; penalties. (a) The provisions of the
foregoing sections relative to registration and display of registration numbers shall not
apply to a motor vehicle owned by a nonresident of this state and not used for hire or used
for commercial purposes in this state for a period of 30 days from date of entering the state;
provided, that the owner thereof shall have complied with the provisions of the law of the
foreign country, state, territory, or federal district of his residence relative to the registration
of motor vehicles and the display of registration numbers thereon and shall conspicuously
display his registration number as required thereby; provided further, that nothing herein
shall be construed to permit the use of motor vehicles for hire, or for commercial purposes,
by nonresidents without complying with the provisions of this...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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32-6-271
Section 32-6-271 Distinctive plate or tag authorized; form. (a) A firefighter may, upon application
and subject to the provisions of this division be issued a distinctive motor vehicle license
plate as identification as a firefighter. In addition to the proper numbers, words, and insignias
used on the standard license plate issued for motor vehicles, the distinctive plates so issued
firefighters shall bear a red Maltese cross emblem on each side to the left and right of the
regular tag numbers. The words "Fire Fighter" should be centered at the bottom of
the license plate. (b) In addition to any other fees provided for by law, an annual additional
fee of twenty-five cents ($.25) is added to the cost of the firefighter distinctive license
plate provided for in this division. The annual additional fee collected pursuant to this
section shall be distributed by each licensing official to the state Comptroller. The state
Comptroller shall distribute the net proceeds monthly into a fund...
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32-6-512
Section 32-6-512 Transfer of plates or tags. The distinctive license tags or plates issued
pursuant to this division shall not be transferable between motor vehicle owners, and in the
event the owner of a vehicle bearing the distinctive tag or plate sells, trades, exchanges,
or otherwise disposes of the motor vehicle, the tag or plate shall be retained by the owner
to whom it was issued and returned to the judge of probate or license commissioner of the
county, who shall receive and account for the tag or plate as provided in this section. In
the event the owner acquires by purchase, trade, exchange, or otherwise, a vehicle for which
no standard tag or plate has been issued during the current license period, the judge of probate
or license commissioner of the county shall, upon being furnished by the owner proper certification
of the acquisition of the vehicle and the payment of the motor vehicle license tax due upon
the vehicle, authorize the transfer and use of the distinctive...
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