45-3-84.64
Section 45-3-84.64 Ad valorem and sales taxes - Collection. 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 Barbour County or is principally used or operated in Barbour County. (Act 98-120, p. 145, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-84.64.htm - 985 bytes - Match Info - Similar pages
45-43-240.23
Section 45-43-240.23 Charge and collection of fees; refunds. Except as provided, the tax assessor may charge and collect the same fees that are provided by law for the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed by general law. The tax assessor shall charge and collect a sufficient fee to cover the actual reasonable cost thereof. All the fees are the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake of fact or law shall be made under the conditions and in the manner prescribed by the general law. (Act 92-474, p. 947, § 4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.23.htm - 973 bytes - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.24.htm - 1K - Match Info - Similar pages
45-47-81.03
Section 45-47-81.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The judge of probate is relieved of all duties and responsibilities relating to the assessment and collection of taxes, commissions, and issuance fees on motor vehicles. The revenue commissioner shall receive the commissions and fees currently allocated to the judge of probate for performing these functions, and those fees and commissions shall be remitted to the county general fund. Reporting and remitting the collections of those fees shall be made by the revenue commissioner or as otherwise required by law. (b) The Revenue Commissioner of Marion County shall perform all duties relating to the issuance of motor vehicle license plates in the county and shall perform all duties relating to the assessment and collection of ad valorem taxes, commissions, fees, or other charges imposed by law on motor vehicles, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-81.03.htm - 1K - 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
45-23-240.43
Section 45-23-240.43 Charge and collection of fees. Except as hereinafter provided, the tax assessor shall be entitled to charge and collect the same fees that are now provided for by law. For the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this code, the tax assessor shall charge and collect a fee of one dollar twenty five cents ($1.25). All such fees shall be the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake or fact of law shall be made under the conditions and in the manner prescribed by this code. (Act 87-111, p. 156, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-240.43.htm - 984 bytes - Match Info - Similar pages
45-25-240.23
Section 45-25-240.23 Charge and collection of fees; refunds. Except as herein provided, the tax assessor shall be entitled to charge and collect the same fees that are provided by law. For the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this code, the tax assessor shall charge and collect a sufficient fee to cover the actual reasonable cost thereof. All such fees shall be the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake of fact or law shall be made under the conditions and in the manner prescribed by this code. (Act 87-322, p. 438, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.23.htm - 995 bytes - Match Info - Similar pages
45-40-242.03
Section 45-40-242.03 Charge and collection of fees. Except as hereinafter provided, the tax assessor shall be entitled to charge and collect the same fees that are provided for by law. For the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this code, the tax assessor shall charge and collect a fee of one dollar ($1). All such fees shall be the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake or fact of law shall be made under the conditions and in the manner prescribed by this code. (Act 85-717, p. 1168, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-242.03.htm - 960 bytes - Match Info - Similar pages
40-5-36
Section 40-5-36 Reports and payments into particular treasuries - Procedure. The tax collector on October 15 of each year and on the first and fifteenth day of each month thereafter shall make under oath, to the county treasurer and school treasurer or, if there is no county treasurer or school treasurer in the county, to the custodian of the funds of the county and schools, an itemized report in writing, a copy of which shall be by the collector forwarded to the Comptroller, and a copy filed with the probate judge, setting forth separately the taxes, interest, and penalties collected by him for the state, county, and schools since the making of his last report; and within five days after making such report, he must pay to the State Treasurer all state taxes, interest, and penalties then due from him to the state, and he must also pay to the county treasurer and to the school treasurer or, if there is no county treasurer or school treasurer in the county, to the custodian of the funds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-36.htm - 4K - Match Info - Similar pages
45-16-84.24
Section 45-16-84.24 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 same, 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 on such vehicle shall have been 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 Coffee County or is principally used or operated in Coffee County. (Act 89-513, p. 1057, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-84.24.htm - 980 bytes - Match Info - Similar pages
|