45-39-200.10
Section 45-39-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed,
the county license commissioner shall be furnished the tag number presently on the vehicle
unless the vehicle is new, in which case the commissioner 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 commissioner 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 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/1975/45-39-200.10.htm - 3K - 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

45-42-200.10
Section 45-42-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed,
the county license commissioner shall be furnished the tag number presently on the vehicle
unless such vehicle is new, in which case the commissioner 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 commissioner 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/1975/45-42-200.10.htm - 3K - Match Info - Similar pages

45-23-240.45
Section 45-23-240.45 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 indicates 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 87-111, p. 156, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-240.45.htm - 1K - Match Info - Similar pages

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

45-26-242.25
Section 45-26-242.25 Vehicle information required for assessment. Before any vehicle
can be assessed, the revenue commissioner shall be furnished the tag number presently on the
vehicle unless the vehicle is new, in which case the revenue commissioner 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 revenue commissioner 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.25.htm - 1K - Match Info - Similar pages

45-36-241.45
Section 45-36-241.45 Assessments. Before any vehicles may be assessed, the revenue commissioner
shall be furnished a bona fide bill of sale or title or title application in the present owner's
name, also, if applicable, tag number and decal number presently on the vehicle, unless vehicle
is new, in which case the revenue commissioner shall be furnished a bona fide bill of sale
or title 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 revenue commissioner 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. In the case of a used car purchased from an
individual, a bona fide bill of sale or properly assigned title...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-241.45.htm - 2K - Match Info - Similar pages

45-25-240.27
Section 45-25-240.27 Monthly roster; renewal by mail. (a) The DeKalb County Commission
shall furnish additional and sufficient personnel to the county tax assessor's office for
the purpose of researching and obtaining the name of each county resident that owns a motor
vehicle. The name of the owner shall be placed on a separate monthly roster, depending on
the first letter of their last name as set forth by Act 79-797. This roster shall be completed
by the first day of November 1980. (b) The tax assessor shall, on the first day of December,
1980, mail to each auto owner who is to purchase auto tags in January 1981, an application
form, containing a space for the name and address of the owner of the motor vehicle, the make,
model, year, and motor number of the vehicle, the correct amount of ad valorem taxes, (state,
county, school districts, municipal, and other) and the amount of the motor vehicle license
tax, the cost of tag issuance and handling fee. The form shall also include the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.27.htm - 4K - Match Info - Similar pages

40-12-395
Section 40-12-395 License - Supplemental licenses; off-site sales. (a) A person licensed
under this article shall obtain a supplemental license for each additional place of business,
in a manner as prescribed by the commissioner and upon payment of an additional application
fee of five dollars ($5) for each additional location. The signage and other requirements
of Section 40-12-392 shall apply to each additional place of business. Only one licensed
dealer shall operate at the same place of business. (b) Notwithstanding the requirement that
sales of new and used motor vehicles shall be made only from the permanent location of the
new or used motor vehicle dealer, such dealers may conduct sales of new and used motor vehicles
from locations off-site of their permanent locations on the following conditions: (1) The
off-site sales events shall not exceed three per dealer per license year with each sale not
to exceed 10 consecutive calendar days in duration. Off-site sales of new motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-395.htm - 5K - 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...
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