45-29-83.44
Section 45-29-83.44 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 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 Department of Revenue, shall collect the taxes shown
thereon, and shall make a duplicate of the tax receipt and keep same on...
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32-8-33
Section 32-8-33 Prerequisite to assessment for ad valorem taxes. No motor vehicle required
to be titled under the provisions of this chapter shall be assessed for ad valorem taxes by
a tax assessor, director of revenue, or other county official authorized and required by law
to assess motor vehicles for ad valorem taxes unless the application therefor is accompanied
by a copy of an application for a certificate of title to such vehicle, a certificate of title
to such vehicle, a duplicate certificate of title to such vehicle where the original is held
by a lienholder, or a copy of an application for a replacement certificate of title; provided,
however, when the owner of a motor vehicle has complied with the provisions of this section
in licensing a motor vehicle or having the license for a motor vehicle transferred to him
or her this section shall not apply thereafter to the renewal of such license by such
owner of such motor vehicle. (Acts 1973, No. 765, p. 1147, §32A.)...
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40-12-244
Section 40-12-244 License tags and registration fees - Exemption for members of armed
forces, etc. There shall be exempt from the operation of the privilege or license tax and
registration fee now or hereinafter to be levied on automobiles and motor vehicles by the
State of Alabama one passenger vehicle owned by any of the following: (1)a. An active member
of the Alabama National Guard or the Alabama State Guard, when organized in lieu of the National
Guard or for any service-connected disabled veteran. The exemption for any service-connected
disabled veteran extends only to the service-connected disabled veterans' license plate. The
exemption for active members of the Alabama National Guard or Alabama State Guard, when organized
in lieu of the National Guard, shall be claimed upon presentation of proper identification
on forms prescribed by the Adjutant General. Active members of the National Guard may obtain
additional license plates for other passenger vehicles which they own by...
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45-45-201.13
Section 45-45-201.13 Fees, charges, penalties, and commissions. The director of the
department shall collect for the assessment and collection of state and county ad valorem
tax on motor vehicles the same fees, charges, penalties, and commissions fixed by law to be
paid to the tax assessor and tax collector for the same services. The fees, charges, penalties,
and commissions collected by the director of the department shall be paid into the general
fund of the county. (Acts 1971, No. 1862, p. 3024, § 15.)...
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45-39-200.15
Section 45-39-200.15 Registration applications by mail. On or after the first day of
August each year, and no later than the thirtieth of September, the county license commissioner
shall mail a form requesting the information hereinafter specified to all owners of motor
vehicles. The form shall be provided by the State Department of Revenue and shall contain
spaces for the name and address of the owner of the motor vehicle, the make, the model and
serial number of the vehicle, and such other information with respect thereto as the Department
of Revenue may prescribe. The form shall also contain a space for the correct amount of the
ad valorem taxes (state, county, school district, and municipal), the amount of the motor
vehicle license due thereon, the issuance fee, and the mailing fee provided for herein; it
shall also contain a space for the owner to fill in his or her present address if different
from that shown in the application form and a space for his or her signature. The form...

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45-45-201.12
Section 45-45-201.12 Transfer of duties - Tax assessor, tax collector. All duties required
by law of the tax assessor and tax collector of any county to which this part applies, with
reference to the assessment and collection of ad valorem taxes on automobiles, trucks, or
other motor vehicles, shall be performed and exercised by the director of the department;
and the tax assessor and the tax collector of the county are hereby relieved of all duties
and responsibilities in reference thereto. The State Department of Revenue shall furnish the
director of the department all forms and blanks necessary for the assessment and collection
of such taxes. (Acts 1971, No. 1862, p. 3024, § 14.)...
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45-39-200.10
Section 45-39-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed,
the county license commissioner shall be furnished the tag number presently on the vehicle
unless the vehicle is new, in which case the commissioner 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 commissioner 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 the 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...
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45-42-200.10
Section 45-42-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed,
the county license commissioner shall be furnished the tag number presently on the vehicle
unless such vehicle is new, in which case the commissioner 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 commissioner 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...
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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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45-26-81.44
Section 45-26-81.44 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. THIS SECTION WAS AMENDED AND RENUMBERED BY
ACT 2020-37 AND 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE
CURRENT CODE SUPPLEMENT. IT IS FORMER SECTION 45-26-81.44. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for the assessment and
collection of taxes due on motor vehicles, 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 the vehicles has been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. 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 the motor vehicle for ad valorem taxation purposes to the judge...

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