45-37-243.06
Section 45-37-243.06 Records; inspection. (a) It shall be the duty of any person subject to
the license tax imposed by this subpart to keep full and complete records of all purchases
and of all other matters from which the correct amount of license tax to which such person
is subject may be ascertained; and in the event that such person shall discontinue his or
her business, he or she shall not destroy or dispose of such records until he or she shall
have given the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties 30 days' notice in writing
of his or her intent to destroy or dispose of such records. The failure of such person to
keep such records, or his or her destruction or disposition of such records without giving
such notice, shall constitute a misdemeanor. (b) Upon demand by the judge of probate, license
commissioner, director of county department of revenue, or other public officer...
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32-6-58
Section 32-6-58 Applicants for registration must furnish proof of paying certain federal taxes.
(a) All judges of probate, license commissioners, and other officials authorized by law to
register motor vehicles and issue motor vehicle license plates and to perform other duties
in connection with the issuance of motor vehicle license plates shall refuse to issue motor
vehicle registrations and license plates and shall refuse to transfer or renew motor vehicle
registrations and license plates unless the applicant furnishes proof of payment, in the form
prescribed by the Secretary of the United States Treasury, that any federal heavy vehicle
excise tax imposed by Title 26, United States Code §4481, has been paid. (b) The Department
of Revenue may adopt rules and regulations necessary for the proper administration of this
section. (Acts 1984, 1st Ex. Sess., No. 84-794, p. 203; Act 2013-398, p. 1516, §3.)...
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45-23-240.40
Section 45-23-240.40 Creation; clerks and assistants. There is created within the Tax Assessor's
Office of Dale County a license division. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
for such stationery forms and supplies as are furnished pursuant to law by the State Department
of Finance or the Comptroller. The county commission shall insure that the tax assessor has
sufficient staff and shall provide such clerks, and other assistants for the tax assessor
as shall be necessary from time to time for the proper and efficient performance of the duties
of the office. The tax assessor shall have authority to employ such clerks, and other assistants,
and to fix their compensation; provided however, the number and compensation of such clerks
and other assistants shall be subject to the approval of the county commission. The compensation
of such clerks and other assistants shall be paid...
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45-40-242
Section 45-40-242 Created; office space, equipment, personnel; compensation. There is hereby
created within the tax assessor's office of Lawrence County a license division which shall
issue all motor vehicle licenses issued through the tax assessor's office. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies, except such stationery forms 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 for the tax assessor as shall be necessary from
time to time for the proper and efficient performance of the duties of his or her office.
The tax assessor shall have a chief clerk for the assessment division and chief clerk for
the motor vehicle license division. The tax assessor shall have authority to employ such clerks,
and other assistants, and to fix their compensation; however, the number...
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45-25-240.20
Section 45-25-240.20 Creation; quarters, equipment, supplies, etc.; personnel. There is created
within the tax assessor's office of DeKalb County a license division which shall issue all
motor vehicles licenses and titles issued through the tax assessor's office. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies except such stationery forms 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 for the tax assessor as shall be necessary,
from time to time, for the proper and efficient performance of the duties of the office. The
tax assessor shall have authority to employ such clerks, and other assistants, and their compensation
shall be set by the county commission. The compensation of the clerks and assistants shall
be paid out of the general fund of the county in the same...
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45-28-241.20
Section 45-28-241.20 Creation; equipment; personnel; compensation. There is hereby created
within the Tax Assessor's office of Etowah County a license division which shall issue all
motor vehicles licenses, and titles, issued through the tax assessor's office. The county
commission shall furnish suitable quarters and provide the necessary forms, books, stationery,
records, equipment, and supplies, except such stationery forms and supplies as furnished pursuant
to law by the State Department of Finance or the Comptroller. The county commission shall
also provide such clerks, and other assistants for the tax assessor as shall be necessary
from time to time for the proper and efficient performance of the duties of his or her office.
The tax assessor shall have authority to employ such clerks and other assistants and to fix
their compensation, subject to and in accordance with the Etowah County Personnel Board Act
concerning county employees. The compensation of the clerks and assistants...
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45-35-83.60
Section 45-35-83.60 Application; taxes and fees; issuance of tags and licenses. (a) On or after
September 1st each year, the Judge of Probate of Houston County, 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 the probate office or, at his or her option, to such owners as request that
such application be mailed to them. (b) 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 the 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...
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45-43-240.20
Section 45-43-240.20 Creation; offices, supplies, personnel. A license division is created
within the office of Tax Assessor of Lowndes County. The license division shall issue all
motor vehicle licenses and titles issued in Lowndes County. The County Commission of Lowndes
County shall furnish suitable quarters and provide the necessary forms, books, stationery,
records, equipment, and supplies, except stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the Comptroller. The county commission shall
also provide the clerks and other assistants for the tax assessor, as shall be necessary from
time to time, for the proper and efficient performance of the duties of his or her office
or may transfer existing employees who are employed by the county. The compensation of the
clerks and assistants shall be established by the county commission and be paid out of the
general fund of the county in the same manner as other county employees are paid....
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40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution
of penalties and citation fees on delinquent licenses. (a) The county commission of each county
is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty
of the license inspector to scrutinize the records and stubs kept in the office of the probate
judge and also to examine the license records of each city or town located in the county or
counties of which he has been appointed license inspector; and, if it shall be reported to
any license inspector or come to his knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state or have failed or refused to take out a license for operating any
motor vehicle or trailer for which a license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the...
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45-37-246
Section 45-37-246 License procedures by mail. (a) This section shall apply only in counties
having a population of 300,000 or more according to the last or any subsequent federal census.
(b) On or after September 1st of each year, the judge of probate of each county may, if he
or she elects to do so, 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. (c) 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...
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