45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following
terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to
this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission,
or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director
of the county department of revenue, the license commissioner, or judge of probate of the
county, or any other public officer performing like duties in the county. (4) SECTION
3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL
UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of
Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from
selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE
1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979
amending the original...
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45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts
and omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for
sale, or deliver within any county subject to this subpart any alcoholic, spirituous, vinous,
or fermented liquor on which the license tax herein levied has not been paid. (2) The judge
of probate, license commissioner, director of county department of revenue, or other public
officer performing like duties in such counties, his or her agent, or any peace officer of
the county shall have authority to seize without warrant any and all alcoholic, spirituous,
vinous, or fermented liquors which are on hand for or are being sold in any place operating
without a license from the Alabama Alcoholic Beverage Control Board or any such beverages
on which the license tax levied by this subpart has not been paid including the containers
or packages in which such alcoholic, spirituous, vinous, or fermented liquors are found...

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23-1-102
Section 23-1-102 Transfer to counties of unexpended funds maintained by State Department
of Transportation; payment to counties of tax proceeds, federal aid accruals, etc. Any unexpended
moneys remaining in the fund required by law to be maintained by the State Department of Transportation
for use in the construction, repair, and maintenance of county roads and bridges in each of
the captive counties shall be paid over to the respective governing body of each of the captive
counties except as otherwise provided by this article. Thereafter, all funds and moneys designated
by law for use in the construction, repair, and maintenance of county roads and bridges in
each of the captive counties and to which each of said counties may be entitled, whether from
the proceeds of the state gasoline tax, the motor vehicle tax, or other state tax, federal
aid accruals, or from any other source whatsoever shall be paid to the county governing body
of the respective captive county by the appropriate...
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32-7-9
Section 32-7-9 Application to nonresidents, unlicensed drivers, unregistered motor vehicles
and accidents in other states. (a) In case the operator or the owner of a motor vehicle involved
in an accident within this state has no license or registration or is a nonresident, he shall
not be allowed a license or registration until he or she has complied with the requirements
of this chapter to the same extent that would be necessary if, at the time of the accident,
he or she had held a license and registration. (b) When a nonresident's operating privilege
is suspended pursuant to Section 32-7-6 or Section 32-7-8, the director shall
transmit a certified copy of the record of such action to the official in charge of the issuance
of licenses and registration certificates in the state in which such nonresident resides,
if the law of such other state provides for action in relation thereto similar to that provided
for in subsection (c) of this section. (c) Upon receipt of such certification...
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32-9-29.1
Section 32-9-29.1 Special permits for movement of certain site-built buildings. (a)
The Director of the State Department of Transportation or the official of the State Department
of Transportation designated by the director may, at his or her discretion, upon application
and for good cause being shown therefor, issue special permits to the applicant, for movement
on or over the public highways, for motor vehicles when used in the transportation of site-built
residential buildings or otherwise, which had at one time been affixed to a permanent foundation;
provided, however, that this section shall not extend to those motor vehicles used
in the transportation of what is commonly referred to as mobile homes, house trailers, prefabricated
housing, or other factory-built buildings. The applicants for the permits issued under this
section shall state if the route of the movement will cross one or more railroads at
grade. If such a crossing is to be made, the Director of the State Department...
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40-12-390
Section 40-12-390 Definitions. The following words and phrases, when used in this article,
shall have the following meanings: (1) COMMISSIONER. The state Commissioner of Revenue. (2)
DEPARTMENT. The Department of Revenue. (3) DISTRIBUTOR. Any person engaged in the business
of selling or distributing new motor vehicles to new motor vehicle dealers. (4) FACILITATOR.
Any person or his or her designee who facilitates an off-site sale licensed under Section
40-12-395. The term may include the owner of the property where the off-site sale is being
conducted. (5) MANUFACTURER. Any person engaged in the business of manufacturing or assembling
new and unused motor vehicles. (6) MASTER DEALER LICENSE. The license issued by the department
pursuant to this article. (7) MOTOR VEHICLE. Any motor vehicle as defined in Section
40-12-240, but the term shall not include any trailer not required to have a certificate of
title. (8) MOTOR VEHICLE REBUILDER. Any person engaged in the business of making or...
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40-12-51
Section 40-12-51 Automobile dealers. Each person dealing in, selling, or purchasing
for resale automobiles, trucks, or other self-propelled vehicles shall pay an annual state
license as provided in this section and shall pay a county license tax of one half
the amount of his state license tax for the use of the counties. The following license taxes
shall be paid by each dealer, each agent, or other person, except agents of a dealer who have
procured the licenses required in the following section: In cities and towns of 50,000
or more inhabitants, $140; in cities and towns of over 25,000 and not exceeding 50,000 inhabitants,
$100; in cities and towns of over 10,000 and not exceeding 25,000 inhabitants, $80; in cities
and towns of over 5,000 and not exceeding 10,000 inhabitants, $65; in cities and towns of
over 2,500 and not exceeding 5,000 inhabitants, $50; in cities and towns of 2,500 and less
inhabitants, $30; in all other places, whether incorporated or not, $30; provided, that a...

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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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45-37-243.14
Section 45-37-243.14 Taxes constitute debt. The license taxes herein levied shall constitute
a debt due the counties subject to this subpart, and may be collected by civil suit brought
within three years after the tax has become due and payable. The judge of probate, license
commissioner, director of county department of revenue, or other public officer performing
like duties in such counties shall have the power to bring and prosecute any such suits in
his or her own name as judge of probate, license commissioner, director of county department
of revenue, or other public officer performing like duties in such counties for and on behalf
of the counties subject to this subpart. The provisions of this section are cumulative
and this section shall not be deemed to abridge or limit the power of the judge of
probate, license commissioner, director of county department of revenue, or other public officer
performing like duties in such counties to use all other methods of collection that are...

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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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