32-7A-27
Section 32-7A-27 Disposal of unused and surrendered license plates. The department shall
provide the licensing plate issuing official the ability to dispose of unused and surrendered
license plates in a uniform manner as prescribed by the department and provide guidance to
registrants on the disposal and surrender of a license plate when a license plate transfer
is not an available option. (Act 2019-446, §2.)...
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40-12-250
Section 40-12-250 Tags for motor vehicles used by state, etc. (a) Motor vehicles owned
and used by the state, a county, or a municipality of this state shall not be subject to the
payment of license taxes levied, but shall display permanent license plates. Any agency which
obtains or possesses a vehicle through a lease-purchase or an installment-sales agreement
with an option to buy shall be considered as owning the vehicle for purposes of this section.
The purchasing agent or other officer of the state, county, or municipality, shall apply to
the Department of Revenue giving the make, type, model, and vehicle identification number
of the vehicle or vehicles owned and used by the state, county, or municipality, together
with any other information the department may require, which shall be furnished under oath
by the applying officer. If upon examination the application appears correct to the department,
it shall issue, to be placed on the motor vehicles, the number of license plates,...
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32-7-32
Section 32-7-32 Transfer of registration to defeat purpose of chapter prohibited. If
an owner's registration has been suspended hereunder, such registration shall not be transferred
nor the motor vehicle in respect of which such registration was issued registered in any other
name until the director is satisfied that such transfer of registration is proposed in good
faith and not for the purpose or with the effect of defeating the purposes of this chapter.
Nothing in this section shall in anywise affect the rights of any conditional vendor,
chattel mortgagee, or lessor of a motor vehicle registered in the name of another as owner
who becomes subject to the provisions of this section. (Acts 1951, No. 704, p. 1224,
§30.)...
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32-7A-24
Section 32-7A-24 Confidentiality of records. Information regarding the motor vehicle
registration suspension or reinstatement status of any person is confidential and shall be
released only to the person who is the subject of a suspension or possible suspension, or
to law enforcement agencies, courts, and other governmental entities, including officials
responsible for the issuance of license plates, as necessary in the administration of this
chapter. (Act 2011-688, p. 2076, §4.)...
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40-12-300
Section 40-12-300 Preparation, issuance, and use of distinctive license plates. (a)(1)
The distinctive license plates provided for herein shall be prepared by the Commissioner of
Revenue and shall be issued through the county license issuing officials of the state in the
same manner as are other motor vehicle license plates. An applicant for such a distinctive
plate shall present to the issuing official documentation that he or she is either of the
following: a. A parent, stepparent, or legal guardian of a minor or an adult who is an individual
with a disability as defined in Section 32-6-230. b. An individual with a disability
as defined in Section 32-6-230. (2) Upon presentation of the required documentation,
the applicant shall be issued the requested number of special access or disability access
distinctive license plates upon the payment of the regular license fee, as provided by law.
(b) Any private agency, nursing home, church, or charitable institution that submits to the...

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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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32-7-9
Section 32-7-9 Application to nonresidents, unlicensed drivers, unregistered motor vehicles
and accidents in other states. (a) In case the operator or the owner of a motor vehicle involved
in an accident within this state has no license or registration or is a nonresident, he shall
not be allowed a license or registration until he or she has complied with the requirements
of this chapter to the same extent that would be necessary if, at the time of the accident,
he or she had held a license and registration. (b) When a nonresident's operating privilege
is suspended pursuant to Section 32-7-6 or Section 32-7-8, the director shall
transmit a certified copy of the record of such action to the official in charge of the issuance
of licenses and registration certificates in the state in which such nonresident resides,
if the law of such other state provides for action in relation thereto similar to that provided
for in subsection (c) of this section. (c) Upon receipt of such certification...
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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...
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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...
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