45-22-240.23
Section 45-22-240.23 Fee for mailing. The fee for mailing out all license tags shall be two dollars ($2) which shall be paid into the county general fund. The fee shall be included on the application form sent out by the revenue commissioner. For the purpose of this subpart, the term "motor vehicle" shall include mobile homes, trailers, or other items requiring a license tag. (Act 85-128, p. 199, §4; Act 97-121, p. 158, §1; Act 99-175, p. 202, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-240.23.htm - 773 bytes - Match Info - Similar pages
32-13-6
Section 32-13-6 Deductions from proceeds. A person or entity making the sale of the motor vehicle shall deduct from the proceeds of the sale the reasonable cost of repair, towing, storage, and all reasonable expenses incurred in connection with the sale. The person or entity shall also pay the balance remaining to the license plate issuing official of the county in which the sale is made to be distributed to the general fund of the county, except any Class 2 municipality that owns and operates an impound facility and sells the motor vehicles at public auction, the proceeds from the sale shall be retained by the municipality and deposited into the general fund of the municipality; provided, that the costs shall in no event exceed the customary charges for like services in the community where the sale is made. (Acts 1971, No. 1154, p. 1999, §6; Act 2003-402, p. 1170, §1; Act 2006-414, p. 1027, §1; Act 2015-470, p. 1608, §1; Act 2019-158, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-13-6.htm - 1K - Match Info - Similar pages
45-10-201.04
Section 45-10-201.04 Ad valorem taxes; license tag as evidence of payment. 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 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 tax collection authority. Every person, firm, or corporation driving or owning a 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 and who or which 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 license commissioner who shall issue a certificate of assessment on a form...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-201.04.htm - 1K - Match Info - Similar pages
45-10-201.05
Section 45-10-201.05 Assessment of vehicles. Before any vehicle can be assessed, the license commissioner shall be furnished the tag number presently on the vehicle unless the vehicle is new, in which case a bona fide bill of sale from the dealer showing when the new vehicle was bought shall be furnished. 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 deemed to have been in the state the entire year for which taxes are being assessed. (Act 92-382, p. 782, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-201.05.htm - 1K - Match Info - Similar pages
45-3-84.65
Section 45-3-84.65 Ad valorem and sales taxes - Certificate of assessment; valuation; disposition of funds. (a) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in Barbour County who desires to operate a motor vehicle on the public highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the judge of probate. The judge of probate shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon, and shall make a duplicate of the tax receipt and keep the receipt on file in the probate office for one year after each audit. The license tag shall be evidence of the payment of the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis as is provided in Article 5, Chapter 12, Title 40, and all laws relating to the assessment...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-84.65.htm - 2K - Match Info - Similar pages
45-36-241.45
Section 45-36-241.45 Assessments. Before any vehicles may be assessed, the revenue commissioner shall be furnished a bona fide bill of sale or title or title application in the present owner's name, also, if applicable, tag number and decal number presently on the vehicle, unless vehicle is new, in which case the revenue commissioner shall be furnished a bona fide bill of sale or title 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 revenue 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. In the case of a used car purchased from an individual, a bona fide bill of sale or properly assigned title...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-241.45.htm - 2K - Match Info - Similar pages
45-39-200.15
Section 45-39-200.15 Registration applications by mail. On or after the first day of August each year, and no later than the thirtieth of September, the county license commissioner shall mail a form requesting the information hereinafter specified to all owners of motor vehicles. The form shall be provided by the State Department of Revenue and shall contain spaces for the name and address of the owner of the motor vehicle, the make, the model and serial number of the vehicle, and such other information with respect thereto as the Department of Revenue may prescribe. The form shall also contain a space for the correct amount of the ad valorem taxes (state, county, school district, and municipal), the amount of the motor vehicle license due thereon, the issuance fee, and the mailing fee provided for herein; it shall also contain a space for the owner to fill in his or her present address if different from that shown in the application form and a space for his or her signature. The form...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.15.htm - 3K - Match Info - Similar pages
32-6-233.1
Section 32-6-233.1 Unauthorized use of parking places. (a) It shall be unlawful for any person who does not have a distinctive special long-term access or long-term disability access license plate or placard or temporary disability placard as provided in Section 32-6-231, or who is not transporting a passenger who has a distinctive special long-term access or long-term disability access license plate or placard or temporary disability placard as provided in Section 32-6-231, to park a motor vehicle in a parking place designated for individuals with disabilities at any place of public accommodation, any business or legal entity engaged in interstate commerce or which is subject to any federal or state laws requiring access by individuals with disabilities, any amusement facility or resort or any other place to which the general public is invited or solicited, even though located on private property. Upon conviction, notwithstanding any other penalty provision which may be authorized or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-233.1.htm - 6K - Match Info - Similar pages
40-12-254
Section 40-12-254 Motor vehicles issued to disabled veterans; fees. (a) Any disabled veteran of World War II or of any other hostilities in which the United States was, is, or shall be engaged against any foreign state, whether as a result of a declared war or not, who owns an automobile which has been, is or shall hereafter be all or partly paid for with funds furnished for such purpose by the Administrator of Veterans' Affairs under authority of any act of the Congress of the United States, is exempt from all license fees and ad valorem taxes required by or prescribed in this article; provided, that the veteran keeps such motor vehicle only for private use. Application for an exemption may be made to the probate judge of the county in which such veteran resides. The state Department of Revenue shall prescribe and furnish application forms to be used and may require the applicant to supply such information as may be necessary to enable the probate judge to determine the veteran's...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-254.htm - 2K - Match Info - Similar pages
45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles, as defined by Section 40-12-240, 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 director of the department as provided under this part, until the ad valorem tax on such vehicle shall have been paid in the county for the preceding year, as evidenced by a receipt of the director of the department where the owner of the vehicle resides, if the vehicle is owned by an individual; and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the receipt of the director of the department in the county in which the motor vehicle is used or operated; provided, that this section shall not apply to motor vehicles owned by dealers, the state, counties, and municipalities. Every person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.07.htm - 4K - Match Info - Similar pages
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