45-42-200.09
Section 45-42-200.09 Payment of tax required for issuance of motor vehicle license.
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
county license commissioner 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 commissioner. 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 to the commissioner 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 file in his or her office. The...
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor
vehicles, as defined by Section 40-12-240, from escaping taxation and to provide for
the more efficient assessment and collection of taxes due on same, no license shall be issued
to operate a motor vehicle on the public highways of this state, nor shall any transfer be
made by the director of the department as provided under this part, until the ad valorem tax
on such vehicle shall have been paid in the county for the preceding year, as evidenced by
a receipt of the director of the department where the owner of the vehicle resides, if the
vehicle is owned by an individual; and if the vehicle is owned by a firm, corporation, or
association, then as evidenced by the receipt of the director of the department in the county
in which the motor vehicle is used or operated; provided, that this section shall not
apply to motor vehicles owned by dealers, the state, counties, and municipalities. Every person,...

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33-5-52
Section 33-5-52 Boater safety certification generally. (a) Every person, except those
specifically exempted by statutory enactment, within five years from April 28, 1994, shall
procure a boater safety certification before operating a motorized vessel upon the waters
of this state, as defined in Section 33-5-3. This section shall not apply to
any sailboat, rowboat, or canoe. Notwithstanding anything to the contrary herein, an Alabama
resident 16 years of age and older, who has not been previously issued a boater safety certification,
may for a period of thirty (30) days following the date of sale of the vessel to the person,
operate the vessel upon the waters provided the following conditions are met: (1) The vessel
has been registered in the name of the person; and (2) a bill of sale for the vessel, indicating
that the person is the purchaser and owner of the vessel, is in the possession of the person
at all times of operation. In addition, any person while taking test drives of...
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45-14-82.04
Section 45-14-82.04 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 probate judge 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 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 State Department of Revenue, shall collect the taxes shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in the office. The license...
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45-23-240.44
Section 45-23-240.44 Payment of tax required for issuance of license. 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 file in his or her office. The license tag shall be...
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45-25-240.24
Section 45-25-240.24 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for 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. The license tag shall be...
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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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45-30-240.24
Section 45-30-240.24 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for 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 file in his or her office. The license tag shall be...
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45-36-241.44
Section 45-36-241.44 Payment of tax required for issuance of license. 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 revenue commissioner
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 revenue commissioner. 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 revenue
commissioner 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 file in his or her office. The...
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45-40-242.04
Section 45-40-242.04 Payment of tax required for issuance of license. 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 file in his or her office. The license tag shall be...
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