45-19-82.25
Section 45-19-82.25 Requirements for assessment of vehicle. Before any vehicle can be
assessed, the judge of probate shall be furnished the current tag number 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 the date the vehicle was bought new. In the case of a used
car brought into the state from a state that 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 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. Motor vehicles brought into the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-82.25.htm - 1K - Match Info - Similar pages

45-1-81.04
Section 45-1-81.04 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 will be presumed to have been in the state the entire year for
which taxes are being assessed. Those motor vehicles brought into...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-81.04.htm - 1K - Match Info - Similar pages

45-10-201.04
Section 45-10-201.04 Ad valorem taxes; license tag as evidence of payment. 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 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 tax collection authority. Every person, firm, or corporation
driving or owning a 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
and who or which 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 license commissioner
who shall issue a certificate of assessment on a form...
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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

45-22-240.27
Section 45-22-240.27 Transfer of function. The Revenue Commissioner of Cullman County
shall perform all duties necessary to provide for the sale and issuance of motor vehicle license
tags and for the payment of ad valorem taxes on motor vehicles. Any duties and functions now
performed by the probate or other public official in Cullman County necessary for the purpose
are hereby transferred to the revenue commissioner. (Act 85-128, p. 199, §8.)...
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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

45-14-82.05
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

45-45-201.11
Section 45-45-201.11 Transfer of duties - Judge of probate. Any and all duties now or
which may hereafter be required by law of judges of probate with reference to the registration,
sale, and distribution of tags for motor vehicles, the issuance of motor vehicle drivers licenses
and temporary instruction permits, and the transfer of the ownership of motor vehicles, and
the collection and issuance of all other licenses, except marriage licenses, shall be performed
by the director of the department, and the director of the department shall be entitled to
collect all fees, commissions, charges, penalties, and allowances now or hereafter fixed by
law for judges of probate to collect in connection with the performance of those duties, and
the judge of probate is relieved from any and all duties, liabilities, and responsibilities
in reference thereto. The fees, commissions, charges, penalties, and allowances collected
by the director of the department in connection with the performance of...
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45-19-82.23
Section 45-19-82.23 Assessment and collection of fees; disposition of funds. Except
as provided in this subpart, the judge of probate may 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 judge of probate shall
charge and collect an additional fee of five dollars ($5). All fees shall be the property
of the county and shall be paid to the county general fund. Refunds for licenses issued by
mistake or fact of law shall be made under conditions and in the manner prescribed by this
code. (Act 92-505, p. 986, §4; Act 2016-226, §1.)...
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45-3-242.01
Section 45-3-242.01 Powers and duties. The revenue commissioner shall perform all acts,
duties, and functions required by law to be performed either by the tax assessor or by the
tax collector relative to the assessment of property for taxation, the collection of taxes,
the keeping of records, and the making of reports concerning assessment and collection of
taxes. (Act 92-266, p. 626, §2.)...
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