45-48-85.21
Section 45-48-85.21 Duties; commissions and fees. The judge of probate shall perform all duties
relating to the issuing of licenses and titles on motor vehicles in the county which have
heretofore been performed by the tax assessor or the tax collector. The tax assessor and tax
collector of Marshall County are hereby relieved of all duties and responsibilities relative
to the issuance of licenses and titles, payment of taxes collected by the tax collector, and
collection of certain monies on such motor vehicles and titles. The judge of probate shall
receive the commissions and fees now allowed the tax assessor and tax collector for performing
these functions, and such fees and commissions shall be remitted to the county general fund.
Reporting and remitting of such monies shall be made at the same time as other reports and
remittances are now made by the tax assessor and tax collector. (Act 88-417, p. 614, § 2.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-85.21.htm - 1K - Match Info - Similar pages

40-12-250
Section 40-12-250 Tags for motor vehicles used by state, etc. (a) Motor vehicles owned and
used by the state, a county, or a municipality of this state shall not be subject to the payment
of license taxes levied, but shall display permanent license plates. Any agency which obtains
or possesses a vehicle through a lease-purchase or an installment-sales agreement with an
option to buy shall be considered as owning the vehicle for purposes of this section. The
purchasing agent or other officer of the state, county, or municipality, shall apply to the
Department of Revenue giving the make, type, model, and vehicle identification number of the
vehicle or vehicles owned and used by the state, county, or municipality, together with any
other information the department may require, which shall be furnished under oath by the applying
officer. If upon examination the application appears correct to the department, it shall issue,
to be placed on the motor vehicles, the number of license plates,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-250.htm - 5K - Match Info - Similar pages

45-15-82.01
Section 45-15-82.01 Assessment and collection of certain motor vehicle taxes. 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 vehicle in the county, which have heretofore been
performed by the tax assessor and the tax collector. The Tax Assessor and the Tax Collector
of Cleburne County are hereby relieved 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 of such tax shall be made at the same time as other reports and remittances are
now made by the judge of probate. (Act 84-645, p. 1297, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-82.01.htm - 1K - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-58.htm - 1K - Match Info - Similar pages

45-1-210
Section 45-1-210 Motor vehicle licenses voided upon non-collectibility of payment. In Autauga
County, when a personal check given for a motor vehicle license is found to be noncollectible
for any reason, the judge of probate shall notify the license inspector who shall make a reasonable
attempt to retrieve the motor vehicle license in question. In the event the motor vehicle
license cannot be retrieved, the license inspector shall so state and the statement shall
constitute authorization for the judge of probate to void the motor vehicle license. Upon
voiding the motor vehicle license, the judge of probate shall receive credit for the cost
of the motor vehicle license, sales and use tax, ad valorem tax, issuance fee, interest, and
penalty for which payment was made on the non-collectible check. The appropriate state official
shall mark the records pertaining to the void license accordingly and, upon inquiry by any
law enforcement agency, shall notify the agency that the license in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-210.htm - 1K - Match Info - Similar pages

45-10-201.01
Section 45-10-201.01 Motor vehicles taxes; certificate of titles. The office shall perform
all duties relating to the assessment and collection of taxes on motor vehicles in the county
and issue applications for certificates of title on vehicles, which have heretofore been performed
by the tax collector, tax assessor, and the probate judge. The license commissioner shall
receive the commissions and fees for performing these functions, and such fees and commissions
shall be remitted to the county general fund. Reporting and remitting of the tax shall be
made at the same time as other reports and remittances are now made. (Act 92-382, p. 782,
§2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-201.01.htm - 964 bytes - Match Info - Similar pages

45-42-200.08
Section 45-42-200.08 Fees. Except as hereinafter provided, the county license commissioner
shall be entitled to charge and collect the same fees that are prescribed in the general law
for like service when performed by the tax assessor, tax collector, judge of probate, or the
license inspector. For the performance of duties relative to the issuance and handling of,
or the recordings of the transfer of the ownership of motor vehicles as prescribed by law,
or both, the commissioner shall charge and collect a fee of two dollars ($2). All such fees
shall be the property of the county and shall be paid to the general fund of the county. Refunds
for licenses issued by mistake of fact or law shall be made under the conditions and in the
manner prescribed by law. (Act 84-804, p. 221, § 9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.08.htm - 1K - Match Info - Similar pages

45-48-241.30
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The tax
collector in Marshall County, with the approval of the county governing body, may issue mobile
home identification decals by mail, using the United States Postal Service, or its successor,
upon the written application of a resident/owner of a mobile home signed by the resident/owner
requesting the tax collector to issue the same by mail. (2) The fee for the issuance by mail
for the mobile home identification decals shall be the same fee charged in Marshall County
for the issuance of motor vehicle tags by mail. (b) The tax collector issuing the mobile home
identification decals under this section shall collect, prior to issuing the same, all taxes,
fees, and other charges as may be required by law to be collected by the tax collector, and
other charges on mobile home license tags and mobile home identification decals and shall
remit the same to the official charged by law with the duty of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-241.30.htm - 3K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-4.htm - 3K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-83.50.htm - 1K - Match Info - Similar pages