40-12-264
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer
plates. (a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle
may be granted a grace period of 20 calendar days from date of acquisition to procure a license
tag or plate. (b) Notwithstanding Section 32-6-65, a new or used motor vehicle dealer
who has a current regulatory license required under this article and a dealer license as required
by Section 40-12-51 or Section 40-12-169 may purchase dealer license plates
from the department upon presentation of the current licenses and payment of the fee for a
private passenger automobile as provided in subdivision (1) of subsection (a) of Section
40-12-242 and subsection (a) of Section 40-12-273 per dealer plate. An additional two
dollar ($2) issuance fee shall also be collected by the department. A new or used motor vehicle
dealer that has a current regulatory license required under this article and a dealer license
as...
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40-12-260
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty.
(a) Effective January 1, 1998, license plates, except for license plates issued under the
provisions of Section 40-12-290, et seq., or any subsequent enactment which authorizes
special license plates based on vehicle age, shall not be transferable between motor vehicle
owners and the following registration procedures shall apply: (1) When a current and valid
Alabama motor vehicle license plate has been obtained for the current tax year for use on
a motor vehicle and the vehicle has been sold or otherwise transferred to a new owner, the
license plate shall be removed from the vehicle and retained by the original plate owner.
(2) In the event an owner purchases, trades, exchanges, or otherwise acquires another vehicle
of the same license registration classification, the licensing official shall authorize the
transfer of the current and valid Alabama license plate previously obtained by the owner to...

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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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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...

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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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45-1-81.01
Section 45-1-81.01 Assessment and collection of certain motor vehicle taxes; license
records. (a) 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 vehicles in the county,
which have heretofore been performed by the tax assessor and the tax collector. The tax assessor
and the tax collector of Autauga County are hereby relived 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 such collections shall be made by the judge of probate or as otherwise
required by statute. (b) The judge of probate shall keep at all times an accurate record of
all licenses received by him or her from the State Comptroller and of...
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45-22-240.27
Section 45-22-240.27 Transfer of function. The Revenue Commissioner of Cullman County
shall perform all duties necessary to provide for the sale and issuance of motor vehicle license
tags and for the payment of ad valorem taxes on motor vehicles. Any duties and functions now
performed by the probate or other public official in Cullman County necessary for the purpose
are hereby transferred to the revenue commissioner. (Act 85-128, p. 199, §8.)...
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40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger
carrier vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
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45-27-244.30
Section 45-27-244.30 Assessment and collection of taxes. The Tax Collector of Escambia
County shall perform all duties relative to the assessment and collection of ad valorem taxes
and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles, in Escambia
County which the judge of probate and the tax assessor are required under the general law
to perform. The judge of probate and the tax assessor shall be relieved of all duties and
responsibilities relative to the assessment and collection of ad valorem taxes and sales taxes
on motor vehicles, motor vehicle titles, and nonmotorized vehicles and the tax collector shall
have all duties and responsibilities relative to the assessment or collection of taxes and
issuance of motor vehicle licenses and titles for motorized and nonmotorized vehicles. For
purposes of this subpart, the term motor vehicle shall mean the same as defined in Article
5, Chapter 12, Title 40. (Act 96-46, 1st Sp. Sess., p. 58, §1.)...
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40-12-246
Section 40-12-246 License taxes and registration fees - Motor buses or motor vehicles
transporting passengers for hire. (a) The following annual license taxes and registration
fees are hereby imposed and shall be charged on each automobile, motor bus or other motor
vehicle, other than motor vehicles subject to the license provided for in subsection (c) of
this section, used on public highways in this state for transporting passengers paying
fare or for hire: With a seating capacity of five persons or less, $47.50; With a seating
capacity of more than five persons and not exceeding 10 persons, $60; With a seating capacity
of more than 10 persons and not exceeding 15 persons, $85; With a seating capacity of more
than 15 persons and not exceeding 20 persons, $110; With a seating capacity of more than 20
persons and not exceeding 40 persons, $160; With a seating capacity exceeding 40 persons,
$210; provided, that the Commissioner of Revenue of Alabama is hereby authorized and directed
to...
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