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40-12-301
Section 40-12-301 Transfer of distinctive license plates between motor vehicle owners
and between motor vehicles; issuance of standard license plates to motor vehicle previously
issued distinctive license plates; construction of section. The distinctive license
plates issued pursuant to this division shall not be transferable between motor vehicle owners,
and in the event the owner of a vehicle bearing such distinctive plates shall sell, trade,
exchange, or otherwise dispose of same, such plates shall be retained by the owner to whom
issued and by him returned to the probate judge or license commissioner of the county, who
shall receive and account for same in the manner stated below. In the event such owner shall
acquire by purchase, trade, exchange, or otherwise a vehicle for which no standard plates
have been issued during the current license period, the probate judge or license commissioner
of the county shall upon being furnished by the owner thereof proper certification of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-301.htm - 2K - Match Info - Similar pages
45-26-242.21
Section 45-26-242.21 Assessment and collection of taxes. The revenue commissioner shall
perform all duties relating to the assessment and collection of ad valorem taxes, registration,
and issuance of decals related to manufactured homes as required by Act 91-694, including
those subject to ad valorem taxation specifically mentioned in subdivision (15) of subsection
(b) of Section 40-11-1, and casual sales and use taxes on motor vehicles and manufactured
homes in the county. The revenue commissioner shall perform all duties and responsibilities
relating to the assessment and collection of taxes on motor vehicles and manufactured homes.
The revenue commissioner shall receive the commissions and fees for performing these functions
and these fees and commissions shall be remitted to the county general fund. Reporting and
remitting of the collections of these fees shall be made by the revenue commissioner or as
otherwise required by statute. (Act 93-702, p. 1345, §2; §45-26-81.41; amended...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.21.htm - 1K - Match Info - Similar pages
45-26-81.41
Section 45-26-81.41 Assessment and collection of taxes. The judge of probate shall perform
all duties relating to the assessment and collection of ad valorem taxes, registration, and
issuance of decals related to manufactured homes as required by Act 91-694, except those subject
to ad valorem taxation specifically mentioned in subdivision (15) of subsection (b) of Section
40-11-1, and casual sales and use taxes on motor vehicles and manufactured homes in the county,
which have been performed by the revenue commissioner. The Revenue Commissioner of Elmore
County is relieved of all duties and responsibilities relating to the assessment and collection
of taxes on motor vehicles and manufactured homes. The judge of probate shall receive the
commissions and fees now allowed the revenue commissioner for performing these functions and
these fees and commissions shall be remitted to the county general fund. Reporting and remitting
of the collections of these fees shall be made by the judge of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-81.41.htm - 1K - Match Info - Similar pages
40-12-268
Section 40-12-268 Other taxes precluded. The registration fee or license tax herein
required to be paid on motor vehicles shall be in lieu of all other privilege or license taxes
which the state or any county or municipality thereof might impose, where the motor vehicle
is used by the owner; provided, that only one such license tax can be levied and collected
on one and the same motor vehicle for one and the same period of time; provided further, that
incorporated cities and towns are hereby authorized to collect a reasonable license or privilege
tax on motor vehicles used for carrying passengers or freight for hire. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §711.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-268.htm - 986 bytes - Match Info - Similar pages
45-31-83.01
Section 45-31-83.01 Mail-out of tags; fee. (a) The judge of probate, as an option to
providing for citizens to acquire motor vehicle tags from the office of the judge of probate,
may provide for the mail-out of tags and the related collection of payment for ad valorem
taxes and motor vehicle tags. (b) The judge of probate shall collect a fee for each vehicle
for the mail-out option provided in subsection (a). The fee shall be charged to cover the
necessary costs of notification, handling, packing, and mailing of motor vehicle tags. No
mail-out fee shall be charged for registration of vehicles made in person at the office of
the judge of probate. (c) The county commission shall set the mail-out fee to be collected
and may adjust the fee as cost changes may require. (d) The mail-out fee collected by the
judge of probate shall be paid into the general fund of the county on a monthly basis. (Act
98-649, p. 1426, §§1-4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-83.01.htm - 1K - Match Info - Similar pages
45-39-200.04
Section 45-39-200.04 Transfer of duties from Tax Assessor and Tax Collector. The county
license commissioner shall perform all duties relative to the assessment and collection of
taxes on motor vehicles in the county, which have heretofore been performed by the tax assessor
and tax collector. The commissioner shall also issue all motor vehicle license tags and driver's
licenses, collect for and issue all other licenses for exercising any right or privilege for
which a license is now or hereafter may be required by law to be paid to the State of Alabama
or the county, except marriage licenses, and shall perform all the duties required by the
general law of judges of probate relative to notations on license stubs of the transfer of
ownership of motor vehicles, and the replacement of lost or mutilated license tags and driver's
licenses, and the notation of change of location of business on privilege licenses and stubs.
The Tax Assessor and the Tax Collector of Lauderdale County are hereby...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.04.htm - 1K - Match Info - Similar pages
45-39-200.10
Section 45-39-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed,
the county license commissioner shall be furnished the tag number presently on the vehicle
unless the vehicle is new, in which case the commissioner shall be furnished a bona fide bill
of sale from the dealer showing when the vehicle was bought new. In the case of a used car
brought into the state from a state which provides that upon sale or transfer of the motor
vehicle, the tags are either surrendered to an appropriate authority or subsequently reissued
by the seller, the commissioner shall be furnished a bona fide certificate of title properly
assigned which shows when the car was sold to an individual, firm, corporation, or association,
living or operating in this state. If the tag number or bill of sale or certificate of title
is not furnished, the vehicle shall be presumed to have been in the state the entire year
for which taxes are being assessed. Those motor vehicles brought into the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.10.htm - 3K - Match Info - Similar pages
45-42-200.04
Section 45-42-200.04 Transfer of duties from Tax Assessor and Tax Collector. The county
license commissioner shall perform all duties relative to the assessment and collection of
taxes on motor vehicles in such county, which have heretofore been performed by the tax assessor
and tax collector. The commissioner shall also issue all motor vehicle license tags and driver's
license, collect for and issue all other licenses for exercising any right or privilege for
which a license is now or hereafter may be required by law to be paid to the State of Alabama
or the county, except marriage licenses, and may perform all the duties required by the general
law of judges of probate relative to notations on license stubs of the transfer of ownership
of motor vehicles, and the replacement of lost or mutilated license tags and driver's licenses,
and the notation of change of location of business on privilege licenses and stubs. The Tax
Assessor and Tax Collector of Limestone County are hereby...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.04.htm - 1K - Match Info - Similar pages
45-47-81.03
Section 45-47-81.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2018 REGULAR SESSION, EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a) The judge of probate is relieved of all duties and responsibilities relating to the assessment
and collection of taxes, commissions, and issuance fees on motor vehicles. The revenue commissioner
shall receive the commissions and fees currently allocated to the judge of probate for performing
these functions, and those fees and commissions shall be remitted to the county general fund.
Reporting and remitting the collections of those fees shall be made by the revenue commissioner
or as otherwise required by law. (b) The Revenue Commissioner of Marion County shall perform
all duties relating to the issuance of motor vehicle license plates in the county and shall
perform all duties relating to the assessment and collection of ad valorem taxes, commissions,
fees, or other charges imposed by law on motor vehicles, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-81.03.htm - 1K - Match Info - Similar pages
40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled
to receive from the tax collector, out of the first money collected by him, giving duplicate
receipts therefor, one of which receipts shall be forwarded to the Comptroller by the tax
collector, the following commissions: In counties where the collections, not including taxes
on real estate bid in by the state at tax sales and taxes which would be due on property except
for the provisions of the law exempting homesteads from state taxes, do not exceed $12,000,
the rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four
percent on the remainder. The commission herein provided for is to be calculated on collections
for real property and personal property, except motor vehicles, for the general fund of the
state and county. In counties where collections, not including taxes on property bid in by
the state at tax sales and taxes which would be due on property except for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-4-2.htm - 3K - Match Info - Similar pages
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