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32-5-1
Section 32-5-1 Powers of local authorities. (a) Except as herein otherwise provided,
local authorities shall have no power to pass, enforce, or maintain any ordinance, rule, or
regulation requiring from any owner or chauffeur or other authorized driver to whom this chapter
is applicable, any additional license or permit for the use of the public highways, or excluding
any such owner, chauffeur, or other authorized driver from the public highway, nor to pass,
enforce, or maintain any ordinance, rule, or regulation regulating motor vehicles or their
speed contrary to the provisions of this chapter, nor shall any such law now in force or hereafter
enacted have any effect. (b) Local authorities shall have no power or authority to charge
a license or tax upon any motor carrier hauling passengers or any truck hauling freight for
hire, when such motor carriers in the usual course of operations enter or pass through any
county, municipality, or town of this state; provided, that this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5-1.htm - 2K - Match Info - Similar pages
45-16-84.26
Section 45-16-84.26 Books, records, and blanks. The Comptroller, the State Department
of Revenue and the State Department of Finance are hereby required to furnish to the Coffee
County Judge of Probate all books, records, and blanks now or hereafter required by law to
be furnished to probate judges, tax assessors, tax collectors, revenue commissioners, or license
commissioners in connection with the performance of their duties in the issuance of automobile
license plates, and the assessment and collection of the ad valorem tax on motor vehicles.
(Act 89-513, p. 1057, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-84.26.htm - 888 bytes - Match Info - Similar pages
45-18-82.20
Section 45-18-82.20 Assessment and collection of motor vehicle taxes. The Judge of Probate
of Conecuh County shall perform all duties relative to the assessment and collection of taxes
on motor vehicles, and the issuance of motor vehicle tags and titles in Conecuh County which
the revenue commissioner is required under the law to perform. The judge of probate shall
continue to perform the issuance of tags and the collection of sales tax as required by law.
The revenue commissioner shall be relieved of all duties and responsibilities relative to
the assessment and collection of taxes. For the purposes of this subpart, the term "motor
vehicle" shall mean the same as defined in Article 5, commencing with Section
40-12-240, Chapter 12, Title 40, and in subdivision (4) of Section 32-7-2. (Act 2000-446,
p. 803, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-82.20.htm - 1K - Match Info - Similar pages
32-6-292
Section 32-6-292 Procedure for issuance; fees; limitations. The distinctive license
plates provided for by this division shall be prepared by the Commissioner of Revenue and
shall be issued through the probate judge or license commissioner of the several counties
of the state in like manner as are other motor vehicle license plates or tags, and, except
as herein provided, such officers shall be entitled to their regular fees for such service.
Applicants for such distinctive plates shall present to the issuing official proof of their
military retirement by proof satisfactory to the commissioner. When the applicant presents
proof satisfactory to the commissioner, the retired military person or retired reservist or
his or her spouse shall be issued the requested number of distinctive license plates or tags
upon the payment of the regular license fee for tags, as provided by law, and the additional
payment of a fee of three dollars ($3) for each plate issued. The applicant shall pay the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-292.htm - 2K - Match Info - Similar pages
40-12-290
Section 40-12-290 Registration of vintage vehicle. (a) Subject to the requirements of
subsections (b), (c), (d) and (e), the owner of a motor vehicle which is herein defined as
a "vintage vehicle", upon application to the judge of probate or commissioner of
licenses on special application forms prescribed by the Commissioner of Revenue and the payment
of a registration fee of ten dollars ($10), may register the vehicle as a "vintage vehicle"
and procure therefor permanent license plates to be issued and displayed on the vehicle. (b)
Beginning October 1, 1996, the owner of a "vintage vehicle" which is owned and operated
primarily as a collector's item may, upon satisfying the requirements of this subsection,
register the vehicle as a "vintage vehicle." The owner shall apply to the judge
of probate or county official authorized and required by law to issue license plates. The
owner shall pay a registration fee of ten dollars ($10). Upon satisfying these requirements,
permanent "vintage...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-290.htm - 3K - Match Info - Similar pages
40-12-301
Section 40-12-301 Transfer of distinctive license plates between motor vehicle owners
and between motor vehicles; issuance of standard license plates to motor vehicle previously
issued distinctive license plates; construction of section. The distinctive license
plates issued pursuant to this division shall not be transferable between motor vehicle owners,
and in the event the owner of a vehicle bearing such distinctive plates shall sell, trade,
exchange, or otherwise dispose of same, such plates shall be retained by the owner to whom
issued and by him returned to the probate judge or license commissioner of the county, who
shall receive and account for same in the manner stated below. In the event such owner shall
acquire by purchase, trade, exchange, or otherwise a vehicle for which no standard plates
have been issued during the current license period, the probate judge or license commissioner
of the county shall upon being furnished by the owner thereof proper certification of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-301.htm - 2K - Match Info - Similar pages
40-17-381
Section 40-17-381 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Notwithstanding
any law or ordinance regarding standardization of local levies, no later than October 31,
2019, the Department of Revenue shall develop and make available a system which allows any
taxpayer required to timely file and remit a county motor fuel tax calculated on a per gallon
basis or municipal motor fuel license tax calculated on a per gallon basis the capability
to file and remit motor fuel tax returns and payments through an electronic single point of
filing program. The system shall be available for use by any taxpayer for tax periods after
September 30, 2019, provided the taxpayer complies with this article and any rules adopted
by the department for the administration of the system. The system shall allow for motor fuel
tax return filing and tax remittance only and may not provide for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-381.htm - 3K - Match Info - Similar pages
40-19-3
Section 40-19-3 Tax imposed; constitutes debt collectible by civil action. Every motor
carrier of persons for hire traversing the highways of the state, subject to the provisions
of an act known as the Alabama Motor Carrier Act of 1939 [Chapter 3 of Title 37], shall pay
to the State of Alabama into the fund of the state Department of Revenue as contribution to
the maintenance, repair, and policing of public highways for each mile actually operated within
the state on such public highways, whether such vehicle is loaded or empty, a mileage tax
of one-fourth cent per mile on all passenger vehicles with a seating capacity of not less
than nine nor more than 16 passengers; a mileage tax of one-half cent per mile on all passenger
vehicles with a seating capacity of not less than 17 nor more than 21 passengers; a mileage
tax of three-fourths cent per mile on all passenger vehicles with a seating capacity of not
less than 22 nor more than 25 passengers; and a mileage tax of one cent per mile...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-19-3.htm - 2K - Match Info - Similar pages
45-2-241.01
Section 45-2-241.01 Electronic filing of business personal property tax returns. (a)
This section is enacted pursuant to Amendment No. 783 of the Constitution of Alabama
of 1901, now appearing as Section 5.01 of the Baldwin County Local Amendments, Official
Recompilation of the Constitution of Alabama of 1901, as amended. (b) The Legislature finds
that it is in the best interest of Baldwin County and the operation of the office of the Baldwin
County Revenue Commissioner to provide for the electronic filing of business property tax
returns including payment of any taxes due. (c)(1) The Baldwin County Revenue Commissioner
may establish procedures for electronic filing for the reporting, assessment, and payment
of business personal property taxes pursuant to Section 40-7-14. A complete business
personal property tax return filed electronically shall be in the format prescribed by the
revenue commissioner and shall contain the same information as a business personal property
tax return...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-241.01.htm - 2K - Match Info - Similar pages
32-6-390
Section 32-6-390 Issuance of distinctive license tags or plates to members. (a) A member
of the Lions Club International who is the owner of a motor vehicle and a resident of the
state may be issued a distinctive license tag or plate which shall be produced and designed
by the Alabama Department of Revenue. The member shall make application to the judge of probate
or license commissioner, comply with the motor vehicle registration and licensing laws, pay
the regular fees required by law for license tags or plates for private passenger or pleasure
motor vehicles, and pay an additional fee of twenty-five dollars ($25). (b) The tags or plates
shall be issued, printed, and processed like other distinctive and personalized tags and plates
provided for in this chapter. The tags or plates shall be valid for five years and may be
replaced with either a conventional, personalized, or new "Lions Club" tag or plate
at the additional fee of twenty-five dollars ($25). Payment of required license...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-390.htm - 1K - Match Info - Similar pages
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