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...
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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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45-28-241.24
Section 45-28-241.24 Payment of taxes required for issuance 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 tax assessor 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 tax assessor. 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 tax assessor 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 files in his or her office....

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40-17-270
Section 40-17-270 Definitions. For the purpose of this article, the following words
shall have the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2)
BASE JURISDICTION. The member jurisdiction where qualified motor vehicles are based for vehicle
registration purposes. (3) COMMISSIONER. The Commissioner of the Department of Revenue. (4)
DEPARTMENT. The Department of Revenue. (5) IN-JURISDICTION DISTANCE. The total number of miles
or kilometers operated by a registrant's/licensee's qualified motor vehicles within a jurisdiction
including miles operated under an International Fuel Tax Agreement temporary permit. (6) JURISDICTION.
Any of the states of the United States, the District of Columbia, or a state or province of
a foreign country or a territory or possession of either the United States or a foreign country.
(7) LICENSEE. A person who holds a valid International Fuel Tax Agreement license issued by
the base jurisdiction, as evidenced by an identification...
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40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled
to receive from the tax collector, out of the first money collected by him, giving duplicate
receipts therefor, one of which receipts shall be forwarded to the Comptroller by the tax
collector, the following commissions: In counties where the collections, not including taxes
on real estate bid in by the state at tax sales and taxes which would be due on property except
for the provisions of the law exempting homesteads from state taxes, do not exceed $12,000,
the rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four
percent on the remainder. The commission herein provided for is to be calculated on collections
for real property and personal property, except motor vehicles, for the general fund of the
state and county. In counties where collections, not including taxes on property bid in by
the state at tax sales and taxes which would be due on property except for the...
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40-5-4
Section 40-5-4 Commissions. The tax collector shall be entitled to receive commissions
on taxes collected by him, not including taxes on real estate bid in by the state at tax sales
and taxes which would be due on property except for the provisions of the presently applicable
law exempting homesteads from state taxes, as follows: In counties where collections, not
including taxes on real estate bid in by the state at tax sales and taxes which would be due
on property except for the provisions of the presently applicable law exempting homesteads
from state taxes, do not exceed $12,000, the rate of commission shall be 10 percent on the
first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission
herein provided for is to be calculated on collections for real property and personal property,
except motor vehicles, for the general fund of the state and county. In counties where the
collections, not including taxes on real estate bid in by the state at tax...
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45-14-82.04
Section 45-14-82.04 Payment of taxes required for issuance 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 probate judge 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 on file in the office. The license...
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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...
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45-27-244.35
Section 45-27-244.35 Certificate of assessment; issuance of license tag; valuation;
municipal taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle
which is principally used in Escambia County who desires to operate a motor vehicle on the
public highways of Alabama shall first return the motor vehicle for ad valorem taxation and
sales taxation to the tax collector. The tax collector shall issue a certificate of assessment
on a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the office of
the tax collector for one year after each audit. The license tag shall be evidence of the
payment of the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation
for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis
as is provided in Article 5, Chapter 12, Title 40, and all laws relating to...
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45-45-201.08
Section 45-45-201.08 License application forms. On or after the first day of September
each year, the director of the department, if he or she elects to do so, may mail an application
in the form and containing the information hereinafter provided to all owners of motor vehicles
listed as such in the motor vehicle license records, including transfers, in his or her office
or, at his or her option, to such owners as request that such application be mailed to them.
The application shall be on a form to be provided by the State Department of Revenue. The
application form shall contain a space for the name and address of the owner of the motor
vehicle and the make, model, year, and motor number of his or her motor vehicle and such other
information with respect thereto as the State Department of Revenue may prescribe. The application
form shall also contain a space for the correct amount of ad valorem taxes (state, county,
school districts, and municipal) and the amount of the motor...
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