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45-41-244.64
Section 45-41-244.64 Collection of taxes; proof of payment. (a) The taxes authorized
to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be collected by the tax collector
of the county before the registration of or licensing of any such automotive vehicle, truck
trailer, semitrailer, or house trailer by the aforesaid judge of probate. The tax collector
shall require, as proof of the purchase price of the vehicle or trailer, the presentment of
a sworn report by the purchaser reflecting such purchase price on a form to be provided by
the State Department of Revenue accompanied by a properly executed bill of sale or other satisfactory
evidence prescribed by the State Department of Revenue. (b) In lieu of the requirements contained
in subsection (a), the purchaser may stipulate to the tax collector that the purchase price
of the automotive vehicle, truck trailer, semitrailer, or house trailer to be taxed is equivalent
to a standard value for the year, make, and model established...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.64.htm - 1K - Match Info - Similar pages
45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper
notice; trial and decree of sale; fees; reports. (a) After the first day of January, the Tax
Collector of Calhoun County shall mail a statement to all delinquent taxpayers addressed to
the party in whose name the property was assessed, showing a brief description of the property,
and the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the
taxes and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale
of the property for taxes, nor invalidate the title of any property sold for taxes. (b)(1)
Within the time allowed by law, it shall be the duty of the tax collector to furnish the judge
of probate a list of all property on which the entire amount of taxes have not been paid,
which list shall show the name of the person to whom the property was...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-240.31.htm - 7K - 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
45-46-84.24
Section 45-46-84.24 Payment of tax prerequisite to issuance or transfer 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 judge of probate until the ad valorem tax on such vehicles shall
have been paid to the county for the preceding year as evidenced by receipts 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 his or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-84.24.htm - 1K - Match Info - Similar pages
45-48-85.24
Section 45-48-85.24 Payment of tax required for issuance of fees. 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 judge of probate 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 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 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 files in his or her office. The license tag...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-85.24.htm - 1K - 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
40-12-260
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty.
(a) Effective January 1, 1998, license plates, except for license plates issued under the
provisions of Section 40-12-290, et seq., or any subsequent enactment which authorizes
special license plates based on vehicle age, shall not be transferable between motor vehicle
owners and the following registration procedures shall apply: (1) When a current and valid
Alabama motor vehicle license plate has been obtained for the current tax year for use on
a motor vehicle and the vehicle has been sold or otherwise transferred to a new owner, the
license plate shall be removed from the vehicle and retained by the original plate owner.
(2) In the event an owner purchases, trades, exchanges, or otherwise acquires another vehicle
of the same license registration classification, the licensing official shall authorize the
transfer of the current and valid Alabama license plate previously obtained by the owner to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-260.htm - 11K - Match Info - Similar pages
40-12-392
Section 40-12-392 License - Applications; inspection of records; restrictions on sales;
liability insurance. (a) The application for a master dealer license shall be in such form
and shall be subject to such rules as may be prescribed by the commissioner. An application
shall be verified by the oath or affirmation of the applicant. If the applicant is a sole
proprietorship, the application shall contain the name and residence of the applicant. If
the applicant is a partnership, the application shall contain the names and residences of
each partner. If the applicant is a corporation, the application shall contain the names and
residences of the officers and directors. If the applicant is a new motor vehicle dealer,
or used motor vehicle dealer in this state, the application shall contain the state sales
tax number assigned to the applicant. The application shall enumerate the number of new and
used vehicles sold during the previous calendar year; describe the exact location of the place...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-392.htm - 4K - Match Info - Similar pages
11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection
of tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail
to collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant
to the provisions of Section 11-51-202 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules and regulations promulgated under
the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures,
statutes of limitation, penalties, fines, punishments, and deductions for the corresponding
state tax as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40,
except where inapplicable or where otherwise provided in this article. (b) Notwithstanding
the provisions of subsection (a), the tax provided in Section 11-51-202 on any automotive
vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be licensed with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-203.htm - 2K - Match Info - Similar pages
40-10-54
Section 40-10-54 Lists of lands bid in for state furnished assessor by commissioner.
It shall be the duty of the Land Commissioner to transmit to the tax assessor of each county
by August 1 of each year a descriptive list of all the lands in the county reported to him
as bid in for the state during the year and not redeemed, and it shall be the duty of said
county tax assessor to compare such list carefully with the record of sales of land for taxes
in the county, and of the redemption thereof, and to ascertain if any of such lands have been
redeemed or were not liable for the taxes for which they were sold; if any of such lands are
ascertained to have been redeemed or to have been sold for taxes for which they were not liable,
the said county tax assessor shall promptly certify the facts to the Land Commissioner, and
the probate judge shall correct the record of land sales in his office accordingly. The assessor
shall furnish to the judge of probate a copy of the list returned to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-54.htm - 1K - Match Info - Similar pages
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