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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
9-11-61
Section 9-11-61 Transporting, etc., furs, skins, or pelts without fur catcher's license. Any
person, firm, or corporation who sells, ships by mail, express, or otherwise transports within
or without this state raw furs, skins, or pelts of fur-bearing animals, the taking, capturing,
killing, or catching of which has been done without first procuring a fur catcher's license,
shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not
less than two hundred fifty dollars ($250) nor more than five hundred dollars ($500) for each
offense; provided, however, that nothing in this section shall apply to commercial shippers
and common carriers which merely ship or otherwise transport raw furs, skins, or pelts by
request of or contract with the possessor or owner thereof. (Acts 1935, No. 383, p. 813, §15;
Code 1940, T. 8, §98; Acts 1961, Ex. Sess., No. 186, p. 2157, §1; Act 2008-384, p. 714,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-61.htm - 1K - Match Info - Similar pages
32-1-6
Section 32-1-6 Depositing driver's license in lieu of bail in certain cases - Violation of
traffic ordinance of incorporated municipality. (a) Whenever any person lawfully possessed
of a chauffeur's or driver's license theretofore issued to him or her by the Department of
Public Safety of the State of Alabama, or under the laws of any other state or territory,
or the District of Columbia of the United States, shall be arrested and charged with any violation
of any traffic ordinance of any incorporated municipality, for which under the provisions
of such ordinance the arresting officer is directed to take a written bond, he or she shall
have the option of depositing his or her chauffeur's or driver's license so issued to him
or her with the arresting officer or the clerk of the district court or municipal court, in
lieu of any other security which may be required for his or her appearance in the district
court or municipal court in answer to such charge lodged in such court. (b) If such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-1-6.htm - 2K - Match Info - Similar pages
32-6-55
Section 32-6-55 Special tag number for chairman of USS Alabama Battleship Commission. The chairman
of the USS Alabama Battleship Commission, which commission was created by Sections 41-9-340
through 41-9-358, shall be entitled to use on the license tags of both his or her official
and private automobiles the insignia BB-60 which letters and number were the call letters
of battleship USS Alabama during its proud service throughout World War II. Upon compliance
with the state motor vehicle laws relating to registration and licensing of motor vehicles
and upon the payment of the regular license fee for tags, as provided by law, the chairman
shall be issued receipts which shall authorize him or her to cause a special plate or tag
to be made bearing the call letters to be used by him or her in lieu of any other license
number. (Acts 1965, 2nd Ex. Sess., No. 98, p. 131.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-55.htm - 1K - Match Info - Similar pages
33-5-54
Section 33-5-54 Issuance of boater safety certification. (a) Unless otherwise provided in this
article, upon the installation of a system for the issuance of boater safety certifications
with color photographs of holders, all certifications and renewals issued in this state shall
be issued in the following manner: (1) The person shall apply under oath to the judge of probate
or license commissioner of the county of residence for the certification or renewal upon a
form which shall be provided by the Director of Public Safety. (2) Subject to the other provisions
of this section, the judge of probate or license commissioner shall take a color photograph
of the holder, with equipment to be furnished by the Department of Public Safety, to be attached
to each application. (b) It is the legislative intent to implement and maintain a boater safety
certification program at the lowest possible cost to the citizens of Alabama. Consistent with
this goal, it is the legislative intent to not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-5-54.htm - 2K - Match Info - Similar pages
40-12-256
Section 40-12-256 Travel trailers - Ad valorem taxation - Generally. No identification tag
for a travel trailer shall be issued until all ad valorem taxes due thereon have been paid.
Travel trailers shall be assessed for ad valorem taxation and taxes thereon paid in the same
manner that motor vehicles are assessed and ad valorem taxes thereon paid; and the identification
tags shall be evidence of such assessment and payment to the same extent that motor vehicle
license tags evidence assessment and payment of taxes on motor vehicles. For assessing travel
trailers for ad valorem taxation and collecting such taxes the officers performing these duties,
respectively, shall be entitled to the same fees and allowances as they are entitled for performing
like duties relative to motor vehicles. Travel trailers shall not be included in any assessment
by any person, firm or corporation under the provisions of subdivision (b)(4) of Section 40-11-1,
and ad valorem taxation of travel trailers shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-256.htm - 1K - Match Info - Similar pages
40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail
consumer. (a) Every person, firm, corporation, association or copartnership engaged in or
continuing within this state in the business for which a license or privilege tax is required
by this division shall add to the sales price and collect from the purchaser on all sales
upon the gross receipts or gross proceeds of which there is levied by this division a sales
tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-26.htm - 3K - Match Info - Similar pages
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