45-45-201.10
Section 45-45-201.10 Alternative procedures. (a) The procedure authorized by this part
for the payment of ad valorem taxes and motor vehicle license taxes and the issuance of license
tags is optional, and alternative to the procedure now provided by law. Each owner of a motor
vehicle shall continue to have the right to pay taxes and to receive his or her tag in person
without the payment of the additional fee hereinabove provided. (b) Every purchaser of a motor
vehicle shall within 10 days after transfer of title to him or her, have the transfer of title
made on the records contained in the office of the judge of probate; should the purchaser
fail to so do he or she shall pay to the director of the motor vehicle license department
the sum of two dollars fifty cents ($2.50) as a penalty; this penalty shall be remitted by
the director to the county general fund. (Acts 1971, No. 1862, p. 3024, § 12.)...
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45-48A-11.20
Section 45-48A-11.20 Additional vehicle tag fee. (a)(1) For each motor vehicle, as defined
in Section 40-12-240, as amended, or any successor provision thereto and excluding
any trailer qualifying for a utility trailer tag, the governing body of the City of Albertville,
Alabama, may levy an additional annual fee of twenty-five dollars ($25) to be collected by
the Judge of Probate of Marshall County, or other governmental official or office then responsible
for collecting the state tag license fee or any successor thereto, for each motor vehicle
registered in the municipal limits of the municipality or otherwise subject to ad valorem
taxation by the municipality unless specifically exempted therefrom. (2) The additional annual
fee authorized by subdivision (1) shall become due at the same time the state license and
registration fee becomes due pursuant to Section 32-6-61, provided that the additional
annual fee is not collected more than once in a 12-month period per vehicle. (b) Any...
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32-6-61
Section 32-6-61 Licensing, registration, etc., staggered - Registration month; expiration
and renewal; proration; reregistration of vehicles. The staggered system for the licensing,
registration, and taxation of motor vehicles shall be implemented thusly: The first letter
of an individual's last name shall determine the month in which a vehicle owner shall register
his or her vehicle(s), as indicated below: January .... A, D February .... B March .... C,
E April .... F, G, N May .... H, O June .... M, I July .... P, L August .... J, K, R September
.... Q, S, T October .... U, V, W, X, Y, Z, trucks, commercial and fleet vehicles November
.... Trucks, commercial and fleet vehicles After the conversion period all owners of private
passenger vehicles and pickup trucks of 12,000 pounds and under shall continue to register
their vehicles during the month assigned to the first initial of their last name. All license
plates issued on a staggered registration basis shall expire on the last day...
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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...
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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...

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40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order
to provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
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40-23-102
Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats,
truck trailers, manufactured homes, etc.; additional receipts and taxes collected. (a) There
is hereby levied and shall be collected as herein provided, in lieu of the excise tax levied
by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm,
or corporation purchasing outside the state, other than at wholesale, any automotive vehicle,
motorboat, truck trailer, trailers, semitrailer, or travel trailer, required to be registered
or licensed with the judge of probate of any county in this state for use, storage, or other
consumption within this state a tax in an amount equal to two percent of the purchase price.
(b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided
for under the provisions of subsection (e) of Section 40-23-104, an excise or use tax
in the amount equal to two percent of the purchase price on the storage, use, or other...

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45-30-240.50
Section 45-30-240.50 Consolidation of offices and duties. (a) On September 30, 1997,
or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there
shall be a county Revenue Commissioner in Franklin County. A commissioner shall be elected
at the general election in 1996 and at the general election every six years thereafter, who
shall serve for a term of six years beginning on the first day of October next after his or
her election, and until his or her successor is elected and has qualified. (b) The county
revenue commissioner shall do and perform all acts, duties, and functions required by law
to be performed either by the tax assessor or by the tax collector of the county relative
to the assessment of property for taxation, the collection of taxes, the issuance of motor
vehicle licenses and title, the keeping of records, and the making of reports concerning assessment
for and the collection of taxes and the issuance of motor vehicle licenses and titles....

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45-49-241
Section 45-49-241 Sale of land; notice to delinquent taxpayers. (a) At least 30 days
prior to the sale of land upon which taxes have not been paid, the Revenue Commissioner of
Mobile County shall give notice in writing of the proposed sale by registered mail at the
last known address of the owner. Failure to comply with this subsection shall not invalidate
the title to any property sold for taxes. (b) All duties, responsibilities, and liabilities
regarding the sale of real property for failure to pay ad valorem taxes currently performed
by the judge of probate shall be transferred to and shall be performed by the revenue commissioner.
The revenue commissioner shall have the administrative responsibility of conducting sales
of real property for failure to pay ad valorem taxes, including the duty of publishing the
list of delinquent taxpayers and providing notice for and conducting the sale and execution
of tax deeds, as appropriate, following a sale of real property for failure to pay...
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11-92B-21
Section 11-92B-21 Exemption from taxation. An authority, including, without limitation,
its property, its income, the bonds and other securities issued by the authority, the interest
applicable thereto, and the income therefrom, and all mortgages, indentures, and other instruments
executed as security therefor, and all deeds and other documents delivered to or by the authority
shall be exempt from all state and local taxation, except sales and use tax, but including,
without limitation, any license or excise taxes imposed on the authority for the privilege
of engaging in any of the activities in which the authority may engage. An authority shall
not be obligated to pay any fees, taxes, or costs to the judge of probate in connection with
the recording or filing of any deed or document. Except as provided in this section,
nothing in this chapter shall be construed to: (1) Exempt any person, individual, corporation,
association, or entity from otherwise applicable state, county, and...
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