45-38-240.30
Section 45-38-240.30 Transfer of duties. (a) This section shall apply only in Lamar County.
(b) All duties, responsibilities, and liabilities regarding motor 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) All duties, responsibilities, and liabilities
regarding real property sales for failure to pay taxes and subsequent redemption heretofore
performed by the judge of probate shall be transferred to and shall be performed by the revenue
commissioner. (Act 2004-250, p. 345, §§1-3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-240.30.htm - 946 bytes - Match Info - Similar pages

45-7-83.08
Section 45-7-83.08 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 part, 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 Butler County or is principally used or operated in Butler
County. (Act 2003-197, p. 516, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-83.08.htm - 991 bytes - Match Info - Similar pages

45-20-83.50
Section 45-20-83.50 License division created. When the revenue commissioner's office is established
as provided in Subpart 1 of Part 2 of Article 24, there is hereby created within the judge
of probate's office of Covington County a license division which shall issue all motor vehicle
licenses. The judge of probate shall charge and collect the same fee that is prescribed in
the general law for a like assessment and collection of ad valorem taxes and sales taxes on
motor vehicles. All such fees and commissions on ad valorem taxes, and casual sales and use
tax shall be the property of the county and shall be paid into the general fund of the county.
The county commission shall furnish suitable office space and provide the necessary forms,
books, stationery, records, equipment, and supplies as are furnished pursuant to law by the
State Department of Finance or the Comptroller. The county commission shall also provide such
clerks and other assistants as shall be necessary, from time to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-83.50.htm - 1K - Match Info - Similar pages

45-35-83.60
Section 45-35-83.60 Application; taxes and fees; issuance of tags and licenses. (a) On or after
September 1st each year, the Judge of Probate of Houston County, if he or she elects to do
so, may mail an application in the form and containing the information hereinafter provided
to all owners of motor vehicles listed as such in the motor vehicle license records, including
transfers, in the probate office or, at his or her option, to such owners as request that
such application be mailed to them. (b) The application shall be on a form to be provided
by the State Department of Revenue. The application form shall contain a space for the name
and address of the owner of the motor vehicle and the make, model, year, and motor number
of the motor vehicle and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall also contain a space for the correct
amount of ad valorem taxes, state, county, school districts, and municipal, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-83.60.htm - 6K - Match Info - Similar pages

45-28-241.21
Section 45-28-241.21 Issuance of licenses and titles; commissions and fees. The tax assessor
shall perform all duties relating to the issuing of licenses and titles on motor vehicles
in the county which have heretofore been performed by the probate judge or the tax collector.
The Probate Judge and Tax Collector of Etowah County are hereby relieved of all duties and
responsibilities relative to the issuance of licenses and titles, payment of taxes collected
by the tax collector, and collection of certain monies on such motor vehicles and titles.
The tax assessor shall receive the commissions and fees now allowed the probate judge and
tax collector for performing these functions, and such fees and commissions shall be remitted
to the county general fund. Reporting and remitting of such monies shall be made at the same
time as other reports and remittances are now made by the probate judge and tax collector.
(Act 85-881, p. 135, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-241.21.htm - 1K - Match Info - Similar pages

45-48-85.21
Section 45-48-85.21 Duties; commissions and fees. The judge of probate shall perform all duties
relating to the issuing of licenses and titles on motor vehicles in the county which have
heretofore been performed by the tax assessor or the tax collector. The tax assessor and tax
collector of Marshall County are hereby relieved of all duties and responsibilities relative
to the issuance of licenses and titles, payment of taxes collected by the tax collector, and
collection of certain monies on such motor vehicles and titles. The judge of probate shall
receive the commissions and fees now allowed the tax assessor and tax collector for performing
these functions, and such fees and commissions shall be remitted to the county general fund.
Reporting and remitting of such monies shall be made at the same time as other reports and
remittances are now made by the tax assessor and tax collector. (Act 88-417, p. 614, § 2.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-85.21.htm - 1K - Match Info - Similar pages

45-25-240.21
Section 45-25-240.21 Issuance of licenses and titles; commissions and fees. The tax assessor
shall perform all duties relating to the issuing of licenses and titles on motor vehicles
in the county which have heretofore been performed by the judge of probate or the tax collector.
The Judge of Probate and Tax Collector of DeKalb County are relieved of all duties and responsibilities
relative to the issuance of licenses and titles, payment of taxes collected by the tax collector,
and collection of certain monies on such motor vehicles and titles. The tax assessor shall
receive the commissions and fees now allowed the judge of probate and tax collector for performing
these functions, and such fees and commissions shall be remitted to the county general fund.
Reporting and remitting of such monies shall be made at the same time as other reports and
remittances are now made by the judge of probate and tax collector. (Act 87-322, p. 438, §2.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.21.htm - 1K - Match Info - Similar pages

45-26-81.44
Section 45-26-81.44 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. THIS SECTION WAS AMENDED AND RENUMBERED BY ACT 2020-37
AND 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE CURRENT CODE
SUPPLEMENT. IT IS FORMER SECTION 45-26-81.44. 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 judge of probate until the ad valorem
tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt
from the judge of probate. 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 judge...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-81.44.htm - 1K - Match Info - Similar pages

45-37-246
Section 45-37-246 License procedures by mail. (a) This section shall apply only in counties
having a population of 300,000 or more according to the last or any subsequent federal census.
(b) On or after September 1st of each year, the judge of probate of each county may, if he
or she elects to do so, mail an application in the form and containing the information hereinafter
provided to all owners of motor vehicles listed as such in the motor vehicle license records,
including transfers, in his or her office or, at his or her option, to such owners as request
that such application be mailed to them. (c) The application shall be on a form to be provided
by the State Department of Revenue. The application form shall contain a space for the name
and address of the owner of the motor vehicle and the make, model, year, and motor number
of his or her motor vehicle and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-246.htm - 6K - Match Info - Similar pages

45-14-82.04
Section 45-14-82.04 Payment of taxes required for issuance of license; 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
probate judge 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 on file in the office. The license...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-82.04.htm - 1K - Match Info - Similar pages