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
32-6-630
Section 32-6-630 Issuance of distinctive plates; fees; design. (a) Notwithstanding Sections 32-6-64, 32-6-67, and 32-6-68, a distinctive license plate category shall be established entitled "Alabama Gold Star Family." The distinctive plates shall be issued, printed, and processed in the same manner as other distinctive plates provided for in this chapter. (b) Any member of the immediate family of a person who died while on active duty of any branch of the United States military may apply to the judge of probate or other license plate issuing official, and upon presentation of documentation pursuant to subsection (d), may receive one distinctive license plate for display on a private passenger automobile or pickup truck, and shall be exempt from the payment of the motor vehicle registration fee, ad valorem tax and any additional fees. Additional distinctive license plates may be purchased upon payment of regular required motor vehicle fees and taxes and an additional fee of three...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-630.htm - 3K - Match Info - Similar pages
40-12-301
Section 40-12-301 Transfer of distinctive license plates between motor vehicle owners and between motor vehicles; issuance of standard license plates to motor vehicle previously issued distinctive license plates; construction of section. The distinctive license plates issued pursuant to this division shall not be transferable between motor vehicle owners, and in the event the owner of a vehicle bearing such distinctive plates shall sell, trade, exchange, or otherwise dispose of same, such plates shall be retained by the owner to whom issued and by him returned to the probate judge or license commissioner of the county, who shall receive and account for same in the manner stated below. In the event such owner shall acquire by purchase, trade, exchange, or otherwise a vehicle for which no standard plates have been issued during the current license period, the probate judge or license commissioner of the county shall upon being furnished by the owner thereof proper certification of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-301.htm - 2K - Match Info - Similar pages
40-12-264
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer plates. (a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle may be granted a grace period of 20 calendar days from date of acquisition to procure a license tag or plate. (b) Notwithstanding Section 32-6-65, a new or used motor vehicle dealer who has a current regulatory license required under this article and a dealer license as required by Section 40-12-51 or Section 40-12-169 may purchase dealer license plates from the department upon presentation of the current licenses and payment of the fee for a private passenger automobile as provided in subdivision (1) of subsection (a) of Section 40-12-242 and subsection (a) of Section 40-12-273 per dealer plate. An additional two dollar ($2) issuance fee shall also be collected by the department. A new or used motor vehicle dealer that has a current regulatory license required under this article and a dealer license as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-264.htm - 10K - Match Info - Similar pages
40-5-36
Section 40-5-36 Reports and payments into particular treasuries - Procedure. The tax collector on October 15 of each year and on the first and fifteenth day of each month thereafter shall make under oath, to the county treasurer and school treasurer or, if there is no county treasurer or school treasurer in the county, to the custodian of the funds of the county and schools, an itemized report in writing, a copy of which shall be by the collector forwarded to the Comptroller, and a copy filed with the probate judge, setting forth separately the taxes, interest, and penalties collected by him for the state, county, and schools since the making of his last report; and within five days after making such report, he must pay to the State Treasurer all state taxes, interest, and penalties then due from him to the state, and he must also pay to the county treasurer and to the school treasurer or, if there is no county treasurer or school treasurer in the county, to the custodian of the funds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-36.htm - 4K - Match Info - Similar pages
45-16-200.01
Section 45-16-200.01 Renewal of licenses by mail; Mail Order Fee. (a) The term "licensing officer," as used in this section, shall mean the judge of probate, commissioner of licenses, or other officer charged with the duty of issuing motor vehicle licenses, boat licenses, and business licenses in Coffee County. (b)(1) The licensing officer may if he or she elects to do so, mail an application for renewal of motor vehicle licenses to whom such license has been previously issued. Such renewal forms may be in postcard form and with sufficient information thereon to adequately identify and process such renewal. The signature of the licensee thereon and proper remittance shall constitute sufficient authority for the licensing officer to issue such license and return to the licensee by mail. The owner of the motor vehicle, if he or she is still the owner of the motor vehicle and if he or she desires to pay his or her motor vehicle ad valorem taxes and license tax and secure this motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-200.01.htm - 3K - Match Info - Similar pages
40-12-248
Section 40-12-248 License taxes and registration fees - Trucks or truck tractors - Generally. (a) For each truck or truck tractor using the public highways of this state, annual license taxes and registration fees based on the gross vehicle weight in pounds are imposed and shall be charged. For the purposes of this section, the term "gross vehicle weight" shall mean the empty weight of the truck or truck tractor plus the heaviest load to be carried and, in the case of combinations, shall be deemed to include also the empty weight of the heaviest trailer with which the power unit shall be placed in combination, plus the heaviest load to be carried. No tolerance or margin of error shall be allowable under this section, except as provided in subsection (b). (b) For each truck or truck tractor using the public highways of this state, the annual license taxes and registration fees herein imposed (i) shall consist of the base amount applicable to the truck or truck tractor under the schedule...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-248.htm - 11K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue, and it shall have the power and authority, in addition to the authority now in it vested by law: (1) To have and exercise general and complete supervision and control of the valuation, equalization, and assessment of property, privilege, or franchise and of the collection of all property, privilege, license, excise, intangible, franchise, or other taxes for the state and counties, and of the enforcement of the tax laws of the state, and of the several county tax assessors and county tax collectors, probate judges, and each and every state and county official, board, or commission charged with any duty in the enforcement of tax laws, to the end that all taxable property in the state shall be assessed and taxes shall be imposed and collected thereon in compliance with the law and that all assessments on property, privileges, intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
45-14-82.01
Section 45-14-82.01 Assessment and collection of motor vehicle taxes. The probate judge shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county, which have heretofore been performed by the tax assessor and the tax collector. The probate judge shall post a performance bond in the amount of fifty thousand dollars ($50,000) payable from county funds. The Tax Assessor and the Tax Collector of Clay County are hereby relieved of all duties and responsibilities relative to the assessment and collection of taxes of such motor vehicles. The probate judge shall receive the commissions and fees now allowed the assessor and collector for performing these functions, and 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 probate judge. (Act 86-486, p. 921, §20.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-82.01.htm - 1K - Match Info - Similar pages
45-16-84.20
Section 45-16-84.20 Assessment and collection of motor vehicle taxes; issuance of licenses. In Coffee County, the judge of probate shall perform all duties relative to the assessment and collection of taxes on motor vehicles in Coffee County, which the revenue commissioner is required under the general law to perform. The revenue commissioner shall be relieved of all duties and responsibility relative to the assessment and collection of taxes on such motor vehicles, and the judge of probate in all such counties shall have all duties and responsibilities relative to the assessment or collection of taxes and issuance of motor vehicle licenses. For the purposes of this subpart the term motor vehicle shall mean the same as defined in Article 5, commencing with Section 40-12-240, of Chapter 12, Title 40. (Act 89-513, p. 1057, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-84.20.htm - 1K - Match Info - Similar pages
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