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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45-13-242
Section 45-13-242 Additional tax for public school purposes. In Clarke County, Alabama, in
addition to any and all other taxes heretofore levied, the county commission may, by resolution,
impose an additional ad valorem tax in the amount of five mills on each dollar of taxable
property in the county. All proceeds from such levy shall be earmarked as follows: (1) Proceeds
accruing from the first three and one-half mills of such levy shall be used to fund public
schools in the county; and (2) proceeds accruing from the remaining one and one-half mills
of such levy shall be paid into the county general fund. Any additional taxes levied under
authority of this section shall be due for collection beginning October 1, 1985, and shall
be collected at the same time and in the same manner as existing ad valorem taxes are collected.
(Act 84-442, p. 1030, §1.)...
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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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45-16-84.24
Section 45-16-84.24 Payment of tax required for issuance of license. To prevent motor vehicles
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 judge of probate as provided under this
subpart until the ad valorem tax on such vehicle shall have been paid in the county for the
preceding year as evidenced by receipt of the judge of probate, if the motor vehicle belongs
to a resident of Coffee County or is principally used or operated in Coffee County. (Act 89-513,
p. 1057, §5.)...
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45-18-82.25
Section 45-18-82.25 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for the more efficient assessment and collection of
taxes due on motor vehicles, 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 judge of probate as provided
under this subpart, until the ad valorem tax and the sales tax on the vehicle are paid in
the county for the preceding year as evidenced by receipt of the judge of probate if the motor
vehicle belongs to a resident of Conecuh County or is principally used or operated in Conecuh
County. (Act 2000-446, p. 803, §6.)...
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45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department of Revenue
shall charge the county for collecting the sales tax levied under this subpart an amount of
the percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the county commission, but the charge shall not, in any event, exceed five percent of the
total amount of the sales tax collected in the county pursuant to this subpart. The charge
for collecting the sales tax may be deducted each month from the gross revenues from the sales
tax before certification of the amount of the proceeds thereof due the county for that month.
The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant
to this subpart, as the tax is received by the Department of Revenue, and on or before the
first day of each successive month, commencing with the month following the month in which
the department makes the first collection hereunder the commissioner...
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45-21-84.04
Section 45-21-84.04 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for the more efficient assessment and collection of
taxes due on motor vehicles, 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 judge of probate as provided
under this subpart, until the ad valorem tax and the sales tax on the vehicle are paid in
the county for the preceding year as evidenced by receipt of the judge of probate, if the
motor vehicle belongs to a resident of Crenshaw County or is principally used or operated
in Crenshaw County. (Act 2007-273, p. 371, §5.)...
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45-28-241.50
Section 45-28-241.50 County revenue commissioner. (a) Commencing with the next term of office
or upon the occurrence of a vacancy, for any reason whatsoever, in either the office of tax
assessor or tax collector, there shall be a county revenue commissioner in Etowah County.
Such commissioner shall be elected at the general election immediately preceding the expiration
of the term of office, and at the general election every six years thereafter. The commissioner
shall serve for a term of six years beginning on the first day of October next after election,
and until the successor is elected and has qualified. (b) The county revenue commissioner
shall do and perform all acts, duties, and functions required by law to be performed by the
tax assessor or by the tax collector of the county relative to the assessment of property
for taxation, the collection of taxes, the keeping of records, and the making of reports concerning
assessment for and the collection of taxes. (c) The county...
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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

45-44-242.08
Section 45-44-242.08 Delinquency in payment of tax. If any distributor, retail dealer, or storer
in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under
this part, the tax shall be deemed delinquent. A penalty in the amount of 25 percent of the
tax liability shall be added to the amount due. If the county commission determines that a
good and sufficient cause exists for the delinquency, the penalty may be waived by the county
commission. If any person is delinquent in the payment of the tax imposed pursuant to this
part, the county commission shall issue execution for the collection of the tax, directed
to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county tax collector and
shall make a return of the execution to the county commission. The tax imposed pursuant to
this part and any penalties provided herein shall be held as a debt payable...
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