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45-25-240.25
Section 45-25-240.25 Vehicle information required for assessment. Before any vehicles may be
assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless
such vehicle is new in which case the tax assessor 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 tax assessor 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 such 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/1975/45-25-240.25.htm - 1K - Match Info - Similar pages
45-28-241.25
Section 45-28-241.25 Tag number or bill of sale required for assessment; vehicles from outside
Alabama. Before any vehicle can be assessed, the tax assessor shall be furnished the tag number
presently on the vehicle unless such vehicle is new, in which case the tax assessor 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 tax assessor shall be furnished a bona fide certificate
of title property assigned which shows when the car was sold to an individual, firm, corporation,
or association, living or operating in this state. If such 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-241.25.htm - 1K - Match Info - Similar pages
45-30-240.25
Section 45-30-240.25 Assessment. Before any vehicle can be assessed, the tax assessor shall
be furnished the tag number presently on the vehicle unless such vehicle is new, in which
case the tax assessor 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 tax assessor 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 such 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 during any tax year and new...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.25.htm - 1K - Match Info - Similar pages
45-34-84.60
Section 45-34-84.60 Transfer of duties; compensation. (a) This section shall apply only in
Henry County. (b) All duties, responsibilities, and liabilities regarding motor vehicle and
non-motorized vehicle assessment and ad valorem tax collection heretofore performed by the
revenue commissioner shall be transferred to and shall be performed by the judge of probate.
(c)(1) Upon the recommendation of the judge of probate, the governing body of Henry County
shall provide the probate office with office personnel, clerks, deputies, and quarters, books,
stationery, furniture, equipment, and other conveniences and supplies as the governing body
may consider necessary for the proper and efficient assessment and collection of ad valorem
tax on motor vehicles and non-motorized vehicles. Compensation of any personnel so provided
shall be fixed by the judge of probate and shall be paid in equal installments out of the
general fund of the county. (2) The salaries, as determined in subdivision (1),...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-84.60.htm - 1K - Match Info - Similar pages
45-40-242.05
Section 45-40-242.05 Assessments. Before any vehicle can be assessed, the tax assessor shall
be furnished the tag number presently on the vehicle unless such vehicle is new, in which
case the tax assessor 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 tax assessor 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 such tag number or bill of sale or certificate of title is not furnished, the vehicle will
be presumed to have been in the state the entire year for which taxes are being assessed.
Those motor vehicles brought into the state during any tax year and new...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-242.05.htm - 1K - Match Info - Similar pages
32-8-34
Section 32-8-34 Designated agents of department; bond of title service providers. (a) Each
judge of probate, commissioner of licenses, director of revenue, or other county official
in this state authorized and required by law to issue motor vehicle license plates shall by
virtue of his or her office be a designated agent of the department. Judges of probate, commissioners
of licenses, directors of revenue, or other licensing officials may perform their duties under
this chapter either personally or through any of their deputies. (b) Every dealer, as defined
in this chapter, shall be a designated agent of the department. The dealers shall perform
their duties under this chapter personally, through any of their officers or employees, or
through a title service provider; provided, that the dealer shall enter into a bond with a
corporate surety authorized to do business in this state as surety thereon, payable to the
State of Alabama in a sum as provided in Section 40-12-398, conditioned...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-34.htm - 2K - Match Info - Similar pages
40-2-10
Section 40-2-10 Appointment of law enforcement officers; powers and duties. The Commissioner
of the Department of Revenue may designate and appoint qualifying employees or agents of the
Department of Revenue as law enforcement officers as defined by the Alabama Rules of Criminal
Procedure. (1) Qualifying employees or agents designated as peace officers shall be appointed
by the Commissioner of the Department of Revenue provided that they have complied with the
requirements set forth by the Alabama Peace Officers' Standards and Training Commission. (2)
Law enforcement officers of the Department of Revenue shall investigate the commission or
suspected commission of tax evasion, tax fraud, and other matters administered by the Department
of Revenue including the enforcement and administration of tobacco tax, gasoline tax, and
tax on motor fuels or any substitute thereof, licensing and registration of motor vehicles,
and violations of Title 13A, Title 32, and this title. Revenue law...
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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
32-7A-5
Section 32-7A-5 Exceptions. This chapter shall not apply to any of the following vehicles or
operators: (1) Trailers as defined in Section 40-12-240, including, but not limited to, semitrailers,
travel trailers, boat trailers, pole trailers, and utility trailers. (2) Motor vehicles owned
and operated by the United States or any agency thereof, the State of Alabama, or any political
or governmental subdivision thereof. (3) Any motor vehicle which is subject to the supervision
and regulation of the Federal Motor Carrier Safety Administration or the Alabama Public Service
Commission and for which the owner and/or operator has filed evidence of financial responsibility,
the liability under which is not less than that required of the operator of a motor vehicle
under the terms of this chapter. (4) Motor vehicles covered by a certificate of self-insurance
issued by the director under the provisions of Section 32-7-34. (5) Other motor vehicles complying
with laws which require the vehicles to...
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40-17-150
Section 40-17-150 Annual identification markers. (a) The commissioner shall provide by regulation
for the issuance of an annual identification marker for every Alabama IFTA-based carriers'
qualified vehicles and the qualified vehicles from non-IFTA-member jurisdictions, as defined
in Article 9 of Chapter 17 of this title, for a fee based on administrative costs of administering
the agreements pursuant to Article 9 of Chapter 17 of this title. The identification marker
shall be in the form and of the size as the commissioner may prescribe. (b) The identification
marker shall be attached or affixed to the vehicle in the place and manner prescribed by the
commissioner so that the same is clearly displayed at all times. (c) The identification markers
herein provided for shall be issued on an annual basis as of January 1 each year and shall
be valid through the next succeeding December 31. (d) All identification markers issued by
the commissioner shall remain the property of the state. (e)...
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