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

45-28-241.25
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...
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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

45-40-242.05
Section 45-40-242.05 Assessments. 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 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 during any tax year and new...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-242.05.htm - 1K - Match Info - Similar pages

45-46-84.24
Section 45-46-84.24 Payment of tax prerequisite to issuance or transfer of license;
certificate of assessment. To prevent motor vehicles from escaping taxation and to provide
for a more efficient procedure for assessment and collection of taxes due on same, no licenses
shall be issued to operate motor vehicles on the public highways of this state, nor shall
any transfer be made by the judge of probate until the ad valorem tax on such vehicles shall
have been paid to the county for the preceding year as evidenced by receipts from the judge.
Every person, firm, or corporation driving or owning a motor vehicle who desires to operate
a motor vehicle on the public highways of Alabama shall first return such motor vehicle for
ad valorem taxation purposes to the judge of probate who shall issue a certificate of assessment
on a form prescribed by the State Department of Revenue, shall collect the taxes shown thereon,
and shall make a duplicate of the tax receipt and keep same on file in his or...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages

45-7-83.08
Section 45-7-83.08 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for the more efficient assessment and collection
of taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the
public highways of this state, nor shall any transfer be made by the judge of probate as provided
under this part, until the ad valorem tax and the sales tax on the vehicle are paid in the
county for the preceding year as evidenced by receipt of the judge of probate, if the motor
vehicle belongs to a resident of Butler County or is principally used or operated in Butler
County. (Act 2003-197, p. 516, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-83.08.htm - 991 bytes - Match Info - Similar pages

45-1-81.03
Section 45-1-81.03 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for assessment and collection of taxes due on same,
no licenses shall be issued to operate motor vehicles on the public highways of this state,
nor shall any transfer be made by the judge of probate until the ad valorem tax on such vehicles
shall have been paid to the county for the preceding year as evidenced by receipt from the
judge. Every person, firm, or corporation driving or owning a motor vehicle who desires to
operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle
for ad valorem taxation purposes to the judge of probate who shall issue a certificate of
assessment on a form prescribed by the State Department of Revenue, shall collect the taxes
shown thereon, and shall make a duplicate of the tax receipt and keep same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-81.03.htm - 1K - Match Info - Similar pages

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

45-14-82.05
Section 45-14-82.05 Tag number or bill of sale required for assessment; vehicles from
outside Alabama. Before any vehicle can be assessed, the probate judge shall be furnished
the tag number presently on the vehicle unless such vehicle is new, in which case the probate
judge 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 probate judge shall be furnished a bona
fide certificate of title properly assigned which shows when the car was sold to the 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....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-82.05.htm - 1K - Match Info - Similar pages