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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45-43-240.26
Section 45-43-240.26 Renewal by mail; mail order fee. The tax assessor shall mail an
application for renewal of a motor vehicle license to any person, firm, or corporation to
which a motor vehicle license has been previously issued. A renewal form shall be returned
prior to the expiration date of the previously issued motor vehicle license. The renewal form
may be in post card form and with sufficient information to adequately identify and process
the renewal. The signature of the licensee and proper remittance shall constitute sufficient
authority for the tax assessor to issue the motor vehicle license and return it to the licensee
by mail. There is established a fee to be entitled a mail order fee in an amount determined
by the county commission to pay the cost of the mailing procedure authorized by this section.
The fee shall be collected by the tax assessor at the time of issuance of the motor vehicle
license and paid to the general fund of the county as are other fees and...
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40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal
or using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler
as defined in this section, displaying, selling or offering to sell any goods, wares,
or merchandise, other than to a merchant for resale, shall pay a privilege license tax to
the State of Alabama of $15 and $5 for the county in each county in which such transient vendor
or peddler does business for each vehicle. (b) Each itinerant vendor or peddler of merchandise,
other than tobacco products, medicines or household remedies or liquified petroleum products,
but including persons, firms, corporations, partnerships, or cooperatives whose principal
business is selling and distributing milk and dairy products, who operates on foot or uses
a vehicle solely for the purpose of transporting merchandise from house to house or place
to place but who does not use such vehicle for the display of merchandise or as a...
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40-12-268
Section 40-12-268 Other taxes precluded. The registration fee or license tax herein
required to be paid on motor vehicles shall be in lieu of all other privilege or license taxes
which the state or any county or municipality thereof might impose, where the motor vehicle
is used by the owner; provided, that only one such license tax can be levied and collected
on one and the same motor vehicle for one and the same period of time; provided further, that
incorporated cities and towns are hereby authorized to collect a reasonable license or privilege
tax on motor vehicles used for carrying passengers or freight for hire. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §711.)...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-81.03.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-82.04.htm - 1K - Match Info - Similar pages

45-26-242.24
Section 45-26-242.24 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 the assessment and collection of taxes due on
motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways
of this state, nor shall any transfer be made by the revenue commissioner until the ad valorem
tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt
from the revenue 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 the motor vehicle for ad valorem taxation purposes to the revenue commissioner who
shall issue a certificate of assessment on a form prescribed by the state Department of Revenue,
shall collect the taxes shown on the certificate, and shall make a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.24.htm - 1K - Match Info - Similar pages

45-27-244.36
Section 45-27-244.36 Books, records, and blanks. The Comptroller, the State Department
of Revenue, and the State Department of Finance shall furnish the Tax Collector of Escambia
County all books, records, and blanks now or hereafter required by law to be furnished to
judges of probate, tax assessors, tax collectors, revenue commissioners, or license commissioners
in connection with the performance of their duties in the issuance of license plates and titles
on motorized and nonmotorized vehicles and the assessment and collection of the ad valorem
tax and sales tax on motor vehicles, motor vehicle titles, and nonmotorized vehicles. (Act
96-46, 1st Sp. Sess., p. 58, §7.)...
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40-6-1
Section 40-6-1 When officials commissioned as supernumeraries. (a) In the various counties
of the State of Alabama having a population of less than 600,000 inhabitants according to
the last or any subsequent federal decennial census, any tax collector, tax assessor, revenue
commissioner, license commissioner, or other elected or appointed official charged with the
assessment or collection, or both, of ad valorem taxes in any county of the State of Alabama:
(1) Who has served for 14 years as such an official in any county of Alabama and who has become
permanently and totally disabled, proof of disability being made by certificate of three reputable
physicians; or (2) Who has served for 12 years as a county official for any county of Alabama,
at least 10 years or more continuously as tax collector, tax assessor, license commissioner,
revenue commissioner, or other elected or appointed official charged with the assessment or
collection, or both, of ad valorem taxes, and who is not less...
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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