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45-43-240.24
Section 45-43-240.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for the assessment and
collection of taxes due, the tax assessor shall not issue any license to operate a motor vehicle
on the public highways of this state, nor shall any transfer of a motor vehicle be made by
the tax assessor until the tax assessor is provided satisfactory evidence that the ad valorem
tax on the vehicle for the preceding year has been paid. No motor vehicle which is owned by
a resident of the county or by a business located in the county, or which is otherwise located
in the county for licensing purposes, may be operated on the public highways of Alabama unless
the motor vehicle has been returned to the tax assessor for ad valorem tax purposes. The tax
assessor shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, collect the taxes shown, and make a duplicate of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.24.htm - 1K - Match Info - Similar pages
32-6-65
Section 32-6-65 Uniform registration renewal form; centralized registration prohibited; penalties.
(a) There shall be one uniform registration renewal form to be used statewide. Such form shall
be designed so as to provide for both the transfer of ownership and the registration of the
vehicle. All receipts shall be sent to the county agencies charged with handling vehicle registration.
Receipts may be provided to the registrant in a tangible format or in an electronic format,
as prescribed by the department. The state and the county shall capture the color of the motor
vehicle in their permanent records. This subsection shall not give the Department of Revenue
authority to centralize vehicle registration. Centralized registration is specifically prohibited
and it is the legislative intent that automotive vehicle registration shall remain at the
county level. (b)(1) A penalty of fifteen dollars ($15) shall be assessed by the official
charged with issuing motor vehicle licenses for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-65.htm - 3K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-10.htm - 6K - Match Info - Similar pages
45-37-200.03
Section 45-37-200.03 Issuance of motor vehicle or boat registrations; fees; disposition of
funds. (a) The Legislature finds that Jefferson County has reduced the number of locations
where the citizens of Jefferson County may be issued their motor vehicle registrations due
to the financial difficulties of the county resulting in impediments to the citizens and to
the collection of state and local taxes and fees. The Legislature further finds that there
is a substantial local need to provide additional and supplemental means for the issuance
of motor vehicle registrations in Jefferson County in response to a demonstrated local need
in the county. The Legislature further finds that citizens often desire to register their
boats at the same time that they register their motor vehicles, and therefore, citizens should
be able to register their boats at the same locations where they register their motor vehicles
as a matter of public convenience. (b) In Jefferson County, the mayor of any city...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-200.03.htm - 4K - Match Info - Similar pages
40-17-381
Section 40-17-381 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Notwithstanding any
law or ordinance regarding standardization of local levies, no later than October 31, 2019,
the Department of Revenue shall develop and make available a system which allows any taxpayer
required to timely file and remit a county motor fuel tax calculated on a per gallon basis
or municipal motor fuel license tax calculated on a per gallon basis the capability to file
and remit motor fuel tax returns and payments through an electronic single point of filing
program. The system shall be available for use by any taxpayer for tax periods after September
30, 2019, provided the taxpayer complies with this article and any rules adopted by the department
for the administration of the system. The system shall allow for motor fuel tax return filing
and tax remittance only and may not provide for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-381.htm - 3K - Match Info - Similar pages
32-6-62.1
Section 32-6-62.1 Temporary registration and license plates for certain vehicles permanently
licensed in another jurisdiction. (a) Any person who takes delivery within this state of a
new passenger vehicle or new truck manufactured within this state of a gross weight not exceeding
8,000 pounds, from the manufacturer or an affiliated corporation, and if the vehicle is to
be permanently licensed in another jurisdiction, upon application to the judge of probate
or license commissioner of the county in which the manufacturer is located, upon providing
proof of ownership of the vehicle, and upon payment of a fee of twenty-five dollars ($25),
shall be issued a temporary metal license plate to be affixed to the vehicle and a temporary
registration certificate. This temporary license plate may not be transferred to another owner
or vehicle. (b) The license plate shall be valid for a period not exceeding 90 days from the
date of issuance upon payment of a twenty-five dollar ($25) fee for each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-62.1.htm - 2K - Match Info - Similar pages
40-12-290
Section 40-12-290 Registration of vintage vehicle. (a) Subject to the requirements of subsections
(b), (c), (d) and (e), the owner of a motor vehicle which is herein defined as a "vintage
vehicle", upon application to the judge of probate or commissioner of licenses on special
application forms prescribed by the Commissioner of Revenue and the payment of a registration
fee of ten dollars ($10), may register the vehicle as a "vintage vehicle" and procure
therefor permanent license plates to be issued and displayed on the vehicle. (b) Beginning
October 1, 1996, the owner of a "vintage vehicle" which is owned and operated primarily
as a collector's item may, upon satisfying the requirements of this subsection, register the
vehicle as a "vintage vehicle." The owner shall apply to the judge of probate or
county official authorized and required by law to issue license plates. The owner shall pay
a registration fee of ten dollars ($10). Upon satisfying these requirements, permanent "vintage...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-290.htm - 3K - Match Info - Similar pages
32-6-155.1
Section 32-6-155.1 "Protect Our Environment" distinctive license tag. (a) It is the
intent of the Legislature that an environmental tag be issued by the state to be used as an
instrument to promote safe environmental practices, environmental awareness, environmental
education enhancement, and for the protection of Alabama's precious environment through education.
It is the desire of the Legislature to develop and provide comprehensive environmental education
programs in which students, teachers, citizens, businesses, and governmental entities can
participate in order to promote good environmental practices and thereby protect the environmental
diversity and natural resources of the state. (b) As used in this section, the following words
shall have the following meanings: (1) BOARD. The Board of Directors of Legacy, as it may
be constituted from time to time. (2) ENVIRONMENTAL TAG. The environmental tag shall mean,
but is not limited to, the Protect Our Environment distinctive license...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-155.1.htm - 4K - Match Info - Similar pages
32-6-64
Section 32-6-64 License plate design; numbering, sponsoring, and manufacturing of license plates;
release of personal information. (a)(1) The design of license plates, including all emblems,
slogans, symbols, or characters appearing on the plates, shall be by rule as promulgated by
the Commissioner of Revenue, and as otherwise specified by law. The face of the license plate
to be displayed shall be fully treated with a reflective material which will increase the
nighttime visibility and legibility of the plate. (2) Characters on the license plate which
designate the county of issuance shall be numeric, and all numerals on the license plates
shall be no smaller than two and three-fourths inches in height. The following numbering scheme
shall be used: a. Jefferson County, 1; Mobile County, 2; Montgomery County, 3. b. All other
counties shall be ranked alphabetically and assigned consecutive numbers beginning with 4
and concluding with 67. c. The Department of Revenue shall be responsible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-64.htm - 9K - Match Info - Similar pages
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