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40-23-101
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured
homes, etc.; additional receipts and taxes collected. (a) There is hereby levied and shall
be collected as herein provided a sales tax upon every person, firm, or corporation purchasing
within this state, other than at wholesale, any automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed with the judge
of probate of any county in this state from any person, firm or corporation that is not a
licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers, trailers,
semitrailers, or travel trailers in an amount equal to two percent of the purchase price.
(b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided
for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the amount
equal to two percent of the purchase price on the sale of any...
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45-43-240.24
Section 45-43-240.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for the assessment and
collection of taxes due, the tax assessor shall not issue any license to operate a motor vehicle
on the public highways of this state, nor shall any transfer of a motor vehicle be made by
the tax assessor until the tax assessor is provided satisfactory evidence that the ad valorem
tax on the vehicle for the preceding year has been paid. No 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, may be operated on the public highways of Alabama unless
the motor vehicle has been returned to the tax assessor for ad valorem tax purposes. The tax
assessor shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, collect the taxes shown, and make a duplicate of...
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23-1-241
Section 23-1-241 Definitions. For the purposes of this division, the following terms shall
have the meanings respectively ascribed to them by this section: (1) AUTOMOBILE RECYCLER.
Any establishment or place of business which is maintained, used, or operated for storing,
keeping, buying or selling wrecked, scrapped, ruined, or dismantled motor vehicles or motor
vehicle parts. (2) DIRECTOR. The State Department of Transportation. (3) INTERSTATE SYSTEM.
That portion of the national system of interstate and defense highways located within this
state or officially designated, or as may hereafter be so designated, by the director and
approved by the United States Department of Transportation pursuant to the provisions of Title
23, United States Code, "Highways." (4) JUNK. Old or scrap copper, brass, rope,
rags, batteries, paper trash, rubber debris, waste or junked, dismantled or wrecked automobiles,
or parts thereof, iron, steel, and other old or scrap ferrous or nonferrous material. (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-241.htm - 2K - Match Info - Similar pages
23-2-171
Section 23-2-171 Defense against liability. The owner of the motor vehicle involved in the
violation is responsible and liable for payment of a citation issued for failure to pay a
toll, unless: (1) The owner can establish that the motor vehicle was stolen at the time of
the violation. In order to establish such facts, the owner of the motor vehicle is required
to furnish the court with a police report indicating that the vehicle was stolen at the time
of the alleged violation. (2) If the motor vehicle involved in the violation is leased to
another person or entity, the lessor is not liable for the violation if the lessor sends to
the authority, department, private toll entity, or an agent or representative thereof, within
the time provided for response by the notice or citation, as applicable, a copy of the rental,
lease, or another contract document, or an affidavit, covering the vehicle on the date of
the violation, with the name and address of the lessee clearly legible, within the...
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32-5A-195
Section 32-5A-195 Cancellation, suspension, or revocation of driver's license; grounds, procedure,
etc. (a) The Secretary of the Alabama State Law Enforcement Agency is authorized to cancel
any driver's license upon determining that the licensee was not entitled to the issuance thereof
or that the licensee failed to give the correct or required information in his or her application.
Upon such cancellation, the licensee must surrender the license so cancelled. If the licensee
refuses to surrender the license, he or she shall be guilty of a misdemeanor. (b) The privilege
of driving a motor vehicle on the highways of this state given to a nonresident shall be subject
to suspension or revocation by the Secretary of the Alabama State Law Enforcement Agency in
like manner and for like cause as a driver's license issued may be suspended or revoked. (c)
The Secretary of the Alabama State Law Enforcement Agency is further authorized, upon receiving
a record of the conviction in this state of a...
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32-8-36
Section 32-8-36 Application for certificate with bond or cash. If the department is not satisfied
as to the ownership of the vehicle or that there are no undisclosed security interests in
it, the department may accept the application but shall either: (1) Withhold issuance of a
certificate of title until the applicant presents documents reasonably sufficient to satisfy
the department as to the applicant's ownership of the vehicle and that there are no undisclosed
security interests on it; or (2) As a condition of issuing a certificate of title, require
the applicant to file with the department a bond in the form prescribed by the department
and executed by the applicant, and executed by a person authorized to conduct a surety business
in this state. The bond shall be in an amount prescribed by the department and conditioned
to indemnify any prior owner and lienholder and any subsequent purchaser of the vehicle or
person acquiring any security interest in it, and their respective...
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32-9A-3
Section 32-9A-3 Inspection of records; etc., rules and regulations. Any records required to
be maintained by operators of commercial motor vehicles pursuant to state or federal laws
or regulations shall be open to inspection during the normal business hours of a carrier by
members designated by the director. The inspection may be made without a warrant. Members
of the department designated by the director may also go on the property of an operator of
a commercial motor vehicle to conduct inspections of facilities and records to ensure compliance
with applicable state and federal laws and regulations governing commercial motor vehicle
operations. The director may promulgate reasonable rules and regulations relating to this
chapter subject to the Alabama Administrative Procedure Act. (Act 98-493, p. 952, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-9A-3.htm - 1K - Match Info - Similar pages
34-1A-6
Section 34-1A-6 Licenses - Exceptions. The licensing and regulatory provision of this chapter
shall not apply to any of the following persons, entities, or activities: (1) The installation,
servicing, monitoring, or responding to an alarm device which is installed in a motor vehicle,
aircraft, or boat. (2) The installation of an alarm system on property owned by or leased
to the installer. (3) A person or business entity who owns, installs, services, or monitors
alarm systems, CCTV systems, electronic access control systems, or mechanical locking systems,
on property owned by or leased to him or her or the business entity or, if the person or business
entity does not charge for the system or its installation, installs it for the protection
of his or her personal property located on the property of another, and does not install or
monitor the system as a normal business practice on the property of another. (4) A person
or business entity whose sale of an alarm system, CCTV system,...
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36-1-6
Section 36-1-6 Insurance of state employees operating motor vehicles in performance of their
duties. (a) Any director or head of a state department, agency, bureau, or division shall
allow any state employee under his or her supervision, who operates a motor vehicle in the
performance of his or her duties, whether such employee is in travel status or otherwise,
and whether the vehicle is state owned or leased or otherwise, to acquire insurance, in the
manner provided in subsection (b) of this section, insuring such employee against personal
liability arising out of and a proximate consequence of the operation of a motor vehicle by
such employee in the performance of his or her duties. Such coverage shall be issued by an
insurance company licensed and qualified to do business in this state. (b) The insurance provided
under the provisions of this section shall be acquired by the employee by virtue of an additional
condition or rider to a policy of insurance under which the state employee...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-1-6.htm - 3K - Match Info - Similar pages
40-12-156
Section 40-12-156 Sewing machines. Each person selling or delivering sewing machines, either
in person or through agents, shall pay $25 annually to the state for each county in which
he may sell or deliver sewing machines. For each motor vehicle used in delivering or displaying
the same, an additional license shall be paid to the state of $10; provided, that a merchant
carrying sewing machines as a part of his stock in trade and whose principal business is not
selling sewing machines shall not be required to pay this license. (Acts 1935, No. 194, p.
256; Code 1940, T. 51, §587.)...
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