45-26-81.45
Section 45-26-81.45 Vehicle information required for assessment. Before any vehicle can be
assessed, the judge of probate shall be furnished the tag number presently on the vehicle
unless the vehicle is new, in which case the judge of probate 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 another state which provided 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 judge of probate 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, 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-81.45.htm - 1K - Match Info - Similar pages

45-27-244.34
Section 45-27-244.34 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 tax collector as provided
under this subpart until the ad valorem tax and the sales tax on the vehicle shall have been
paid in the county for the preceding year as evidenced by receipt of the tax collector, if
the motor vehicle belongs to a resident of Escambia County or is principally used or operated
in Escambia County. (Act 96-46, 1st Sp. Sess., p. 58, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.34.htm - 1019 bytes - Match Info - Similar pages

45-14-82.05
Section 45-14-82.05 Tag number or bill of sale required for assessment; vehicles from outside
Alabama. Before any vehicle can be assessed, the probate judge shall be furnished the tag
number presently on the vehicle unless such vehicle is new, in which case the probate judge
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 probate judge shall be furnished a bona fide certificate
of title properly assigned which shows when the car was sold to the 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....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-82.05.htm - 1K - Match Info - Similar pages

45-15-82.05
Section 45-15-82.05 Vehicle information required for assessment. Before any vehicle can be
assessed, the judge of probate shall be furnished the tag number presently on the vehicle
unless such vehicle is new, in which case the judge of probate 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 judge 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-82.05.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

45-29-83.45
Section 45-29-83.45 Vehicle information required for assessment. Before any vehicle can be
assessed, the judge of probate shall be furnished the tag number presently on the vehicle
unless such vehicle is new, in which case the judge of probate 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 judge of probate 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. (Act 86-309, p. 458, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-83.45.htm - 1K - Match Info - Similar pages

45-39-200.09
Section 45-39-200.09 Payment of tax required for issuance of motor vehicle license. 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 county 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 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 such motor vehicle for ad valorem taxation
to the commissioner 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 on file in his or her office. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.09.htm - 1K - Match Info - Similar pages

45-42-200.09
Section 45-42-200.09 Payment of tax required for issuance of motor vehicle license. 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 county 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 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 such motor vehicle for ad valorem taxation
to the commissioner 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 on file in his or her office. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.09.htm - 1K - Match Info - Similar pages

45-46-84.25
Section 45-46-84.25 Vehicle information required for assessment. Before any vehicle can be
assessed, the judge of probate shall be furnished the tag number presently on the vehicle
unless such vehicle is new, in which case the judge of probate 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 judge of probate 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. (Act 88-767, 1st Sp. Sess., p....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-84.25.htm - 1K - Match Info - Similar pages

45-8-200.12
Section 45-8-200.12 Powers and duties of tax assessor and tax collector transferred. All duties
required by law of the tax assessor and the tax collector with reference to the assessment
and collection of ad valorem taxes on automobiles, trucks, or other motor vehicles, shall
be performed and exercised by the commissioner of licenses, and the tax assessor and the tax
collector of the county are hereby relieved of all duties and responsibilities with reference
thereto. The commissioner of licenses shall collect for the assessment and collection of state
and county ad valorem taxes on motor vehicles the same fees, charges, penalties, and commissions
fixed by law to be paid to the tax assessor and the tax collector for the same services. The
fees, charges, penalties, and commissions collected by the commissioner of licenses shall
be distributed as now, or as hereinafter, provided by law, either general or local. All records
in the custody of the tax assessor and the tax collector of a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-200.12.htm - 1K - Match Info - Similar pages