32-6-630
Section 32-6-630 Issuance of distinctive plates; fees; design. (a) Notwithstanding Sections
32-6-64, 32-6-67, and 32-6-68, a distinctive license plate category shall be established entitled
"Alabama Gold Star Family." The distinctive plates shall be issued, printed, and
processed in the same manner as other distinctive plates provided for in this chapter. (b)
Any member of the immediate family of a person who died while on active duty of any branch
of the United States military may apply to the judge of probate or other license plate issuing
official, and upon presentation of documentation pursuant to subsection (d), may receive one
distinctive license plate for display on a private passenger automobile or pickup truck, and
shall be exempt from the payment of the motor vehicle registration fee, ad valorem tax and
any additional fees. Additional distinctive license plates may be purchased upon payment of
regular required motor vehicle fees and taxes and an additional fee of three...
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45-26-242.24
Section 45-26-242.24 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. 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 revenue commissioner until the ad valorem
tax on the vehicles has 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 the 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 on the certificate, and shall make a...
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32-8-33
Section 32-8-33 Prerequisite to assessment for ad valorem taxes. No motor vehicle required
to be titled under the provisions of this chapter shall be assessed for ad valorem taxes by
a tax assessor, director of revenue, or other county official authorized and required by law
to assess motor vehicles for ad valorem taxes unless the application therefor is accompanied
by a copy of an application for a certificate of title to such vehicle, a certificate of title
to such vehicle, a duplicate certificate of title to such vehicle where the original is held
by a lienholder, or a copy of an application for a replacement certificate of title; provided,
however, when the owner of a motor vehicle has complied with the provisions of this section
in licensing a motor vehicle or having the license for a motor vehicle transferred to him
or her this section shall not apply thereafter to the renewal of such license by such owner
of such motor vehicle. (Acts 1973, No. 765, p. 1147, §32A.)...
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40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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45-39-200.09
Section 45-39-200.09 Payment of tax required for issuance of motor vehicle 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 county 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 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
to the 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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45-42-200.09
Section 45-42-200.09 Payment of tax required for issuance of motor vehicle 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 county 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 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
to the 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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45-15-82.01
Section 45-15-82.01 Assessment and collection of certain motor vehicle taxes. The judge of
probate shall perform all duties relating to the assessment and collection of ad valorem taxes
and casual sales and use taxes on motor vehicle in the county, which have heretofore been
performed by the tax assessor and the tax collector. The Tax Assessor and the Tax Collector
of Cleburne County are hereby relieved of all duties and responsibilities relative to the
assessment and collection of taxes on such motor vehicles. The judge of probate shall receive
the commissions and fees now allowed the assessor and collector for performing these functions,
and such fees and commissions shall be remitted to the county general fund. Reporting and
remitting of such tax shall be made at the same time as other reports and remittances are
now made by the judge of probate. (Act 84-645, p. 1297, §2.)...
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45-6-82.22
Section 45-6-82.22 Assessment and collection of motor vehicle ad valorem taxes. (a) This section
shall apply only in Bullock County. (b) All duties, responsibilities, and liabilities regarding
motor vehicle ad valorem tax assessment and collection heretofore performed by the revenue
commissioner shall be transferred to and shall be performed by the judge of probate. (Act
2015-388, §§1, 2.)...
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45-27-244.03
Section 45-27-244.03 Payment and receipt of taxes and fees. The owner of the motor vehicle
shall, if he or she is still the owner of the motor vehicle and if he or she desires to pay
his or her motor vehicle ad valorem taxes and license tax and secure his or her motor vehicle
registration tag or decal by mail, sign the application form, indicating thereon any necessary
change of address, and return the same by mail together with his or her remittance for ad
valorem taxes, license taxes, and fees as shown thereon to the judge of probate. Money orders
or checks for the payment of such taxes and fees shall be made payable to the judge of probate.
Upon receipt of the signed application form and the remittance for the amount properly due
for ad valorem taxes, license tax and fees, the judge of probate shall pay over to the tax
collector the amount paid for ad valorem taxes. The tax collector shall verify the correctness
of ad valorem taxes paid and make proper receipt for same. The judge of...
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45-44-84.60
Section 45-44-84.60 Transfer of functions. All duties, responsibilities, and liabilities regarding
motor vehicle ad valorem tax assessment and collection heretofore performed by the Revenue
Commissioner of Macon County shall be transferred to and shall be performed by the Judge of
Probate of Macon County. (Act 2017-331, § 2.)...
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