45-28-241.24
Section 45-28-241.24 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 tax assessor 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 tax assessor. 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 tax assessor 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 files in his or her office....

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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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45-21-84.04
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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45-23-240.44
Section 45-23-240.44 Payment of tax required for issuance of 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 tax assessor 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 tax assessor. 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 tax
assessor 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 license tag shall be...
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45-25-240.24
Section 45-25-240.24 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for 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 tax assessor 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 tax assessor. 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 tax
assessor 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 files in his or her office. The license tag shall be...
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45-30-240.24
Section 45-30-240.24 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for 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 tax assessor,
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 tax assessor. 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 tax
assessor 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 license tag shall be...
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45-36-241.44
Section 45-36-241.44 Payment of tax required for issuance of 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 revenue 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 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 such 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 thereon, and shall make a duplicate of
the tax receipt and keep same on file in his or her office. The...
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45-40-242.04
Section 45-40-242.04 Payment of tax required for issuance of 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 tax assessor 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 tax assessor. 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 tax
assessor 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 license tag shall be...
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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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45-7-83.08
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.)...
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