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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
45-15-82.05
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
45-26-242.25
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
45-26-81.45
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
32-6-62.1
Section 32-6-62.1 Temporary registration and license plates for certain vehicles permanently
licensed in another jurisdiction. (a) Any person who takes delivery within this state of a
new passenger vehicle or new truck manufactured within this state of a gross weight not exceeding
8,000 pounds, from the manufacturer or an affiliated corporation, and if the vehicle is to
be permanently licensed in another jurisdiction, upon application to the judge of probate
or license commissioner of the county in which the manufacturer is located, upon providing
proof of ownership of the vehicle, and upon payment of a fee of twenty-five dollars ($25),
shall be issued a temporary metal license plate to be affixed to the vehicle and a temporary
registration certificate. This temporary license plate may not be transferred to another owner
or vehicle. (b) The license plate shall be valid for a period not exceeding 90 days from the
date of issuance upon payment of a twenty-five dollar ($25) fee for each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-62.1.htm - 2K - Match Info - Similar pages
40-5-44
Section 40-5-44 Final settlements and payments by collectors. (a) On or before July 1 in each
year, the tax collector must make final settlement, under oath, with the Comptroller, of all
matters pertaining to the office of tax collector and pay over to the State Treasurer the
balance which may be found due from him or her for taxes with which he or she is chargeable
under the laws of the state, and at that time the tax collector must also account to the Comptroller
and pay over to the proper governmental authorities and any holder of a tax lien certificate
issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale
of lands and other property which may have been sold for payment of taxes and also account
to the Comptroller for all lands bought by the state. The tax collector must also report under
oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and
collected. For failure of any tax collector to make any of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-44.htm - 3K - Match Info - Similar pages
40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-1.htm - 11K - Match Info - Similar pages
40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary
Road Committee created. (a) The moneys collected each month by the judge of probate from motor
vehicle license taxes and registration fees, after deducting therefrom the amounts referred
to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the moneys remaining
after making the said deductions being referred to in this section as "the net proceeds,"
shall be disbursed by the judge of probate as follows: (1) That portion of the net proceeds
that consists of additional amounts paid under the schedule of additional amounts set forth
in subsection (b) of Section 40-12-248 shall be remitted by the judge of probate to the State
Treasurer who shall distribute said amounts as follows: a. 64.75 percent of said amounts shall
be distributed by the State Treasurer to the State of Alabama; b. 35.25 percent of said amounts
shall be apportioned and distributed by the State Treasurer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-270.htm - 12K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-22.htm - 17K - Match Info - Similar pages
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