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45-20-83.50
Section 45-20-83.50 License division created. When the revenue commissioner's office is established
as provided in Subpart 1 of Part 2 of Article 24, there is hereby created within the judge
of probate's office of Covington County a license division which shall issue all motor vehicle
licenses. The judge of probate shall charge and collect the same fee that is prescribed in
the general law for a like assessment and collection of ad valorem taxes and sales taxes on
motor vehicles. All such fees and commissions on ad valorem taxes, and casual sales and use
tax shall be the property of the county and shall be paid into the general fund of the county.
The county commission shall furnish suitable office space and provide the necessary forms,
books, stationery, records, equipment, and supplies as are furnished pursuant to law by the
State Department of Finance or the Comptroller. The county commission shall also provide such
clerks and other assistants as shall be necessary, from time to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-83.50.htm - 1K - Match Info - Similar pages
45-14-200
Section 45-14-200 Additional issuance fee on motor vehicles, manufactured homes, motor homes,
and motorcycles. (a) This section shall apply only to Clay County. (b)(1) The County Commission
of Clay County, in addition to all other charges, costs, taxes, or fees levied on the issuance
of all motor vehicles, manufactured homes, mobile homes, and motorcycles of any nature may
levy a fee of up to ten dollars ($10) per license plate or decal. The fee authorized by this
section may be levied on January 1, 2002, and shall apply to any motor vehicle, manufactured
home, mobile home, or motorcycle subject to registration or transfer of ownership. (2) The
annual fee increased by up to ten dollars ($10) for license plates and decals pursuant to
subdivision (1) shall not apply to any of the following license plates or decals: a. Dealer.
b. Disability access. c. Governmental. d. Manufacturer. e. All military. f. All distinctive
license plates exempt from license tax and registration fees. (c) All...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-200.htm - 1K - Match Info - Similar pages
23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes;
certificate of exemption. (a) The exercise of the powers granted by this article shall be
in all respects for the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living conditions. Since the ownership,
operation, and maintenance of toll road, bridge, or tunnel projects by the authority will
constitute the performance of essential functions, the authority, department, and any concessionaire,
or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes
or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel
project or any property acquired or used by the authority, department, or any concessionaire
under this article. (b) An income, excise, or license tax or assessment may not be levied
upon or collected in the state with respect to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-153.htm - 5K - Match Info - Similar pages
40-12-293
Section 40-12-293 Exemption from certain other licensing requirements, license or privilege
taxes and ad valorem taxation; exceptions. Except for the provisions of Sections 40-12-260
and 40-12-261, a vehicle which has been registered and licensed as a "vintage vehicle"
pursuant to this division shall not be subject to the motor vehicle licensing requirements
of Division 1 of this article, nor any other law prescribing or requiring the payment of a
license or privilege tax for the privilege of operating the vehicle upon the public roads
or highways of this state. Vehicles registered under this division shall be exempt from ad
valorem taxation. (Acts 1965, 2nd Ex. Sess., No. 116, p. 157, §4; Acts 1996, No. 96-818,
p. 1520, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-293.htm - 1K - Match Info - Similar pages
45-25-240.25
Section 45-25-240.25 Vehicle information required for assessment. Before any vehicles may be
assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless
such vehicle is new in which case the tax assessor 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 tax assessor 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 shall 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/1975/45-25-240.25.htm - 1K - Match Info - Similar pages
45-30-240.25
Section 45-30-240.25 Assessment. Before any vehicle can be assessed, the tax assessor shall
be furnished the tag number presently on the vehicle unless such vehicle is new, in which
case the tax assessor 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 tax assessor 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 shall
be presumed to have been in the state the entire year for which taxes are being assessed.
Those motor vehicles brought into the state during any tax year and new...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.25.htm - 1K - Match Info - Similar pages
45-28-241.25
Section 45-28-241.25 Tag number or bill of sale required for assessment; vehicles from outside
Alabama. Before any vehicle can be assessed, the tax assessor shall be furnished the tag number
presently on the vehicle unless such vehicle is new, in which case the tax assessor 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 tax assessor shall be furnished a bona fide certificate
of title property 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 shall be presumed to have been in the state the entire
year for which taxes are being assessed. Those...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-241.25.htm - 1K - Match Info - Similar pages
45-43-240.25
Section 45-43-240.25 Vehicle information required for assessment. Before any motor vehicle
is assessed, the tax assessor shall be furnished the current tag number on the motor vehicle
unless the motor vehicle is new, in which case, the tax assessor 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 motor vehicle 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 tax assessor shall be furnished a bona fide certificate
of title properly assigned which shows when the motor vehicle was sold to an individual, firm,
corporation, or association, living or operating in this state. If the tax number, bill of
sale, or certificate of title is not furnished, the motor vehicle shall be presumed to have
been in the state the entire year for which taxes are being assessed. A...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.25.htm - 1K - Match Info - Similar pages
16-28-40
Section 16-28-40 License applicant under 19 to provide documentation of school enrollment,
etc.; duties of school attendance official; withdrawal from school; conviction for certain
pistol offenses. (a) The Department of Public Safety shall deny a driver's license or a learner's
license for the operation of a motor vehicle to any person under the age of 19 who does not,
at the time of application, present a diploma or other certificate of graduation issued to
the person from a secondary high school of this state or any other state, or documentation
that the person: (1) is enrolled and making satisfactory progress in a course leading to a
general educational development certificate (GED) from a state approved institution or organization,
or has obtained the certificate; (2) is enrolled in a secondary school of this state or any
other state and has not at the time of application accumulated disciplinary points while a
student in school that would extend the age of eligibility for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-28-40.htm - 7K - Match Info - Similar pages
45-10-201.05
Section 45-10-201.05 Assessment of vehicles. Before any vehicle can be assessed, the license
commissioner shall be furnished the tag number presently on the vehicle unless the vehicle
is new, in which case a bona fide bill of sale from the dealer showing when the new vehicle
was bought shall be furnished. 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 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 or bill of sale or certificate of title is not furnished, the vehicle shall
be deemed to have been in the state the entire year for which taxes are being assessed. (Act
92-382, p. 782, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-201.05.htm - 1K - Match Info - Similar pages
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