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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.07.htm - 4K - Match Info - Similar pages
45-27-244.34
Section 45-27-244.34 Payment of tax required for issuance of license. To prevent motor vehicles from escaping taxation, and to provide for the more efficient assessment and collection of taxes due on motor vehicles, 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 tax collector as provided under this subpart until the ad valorem tax and the sales tax on the vehicle shall have been paid in the county for the preceding year as evidenced by receipt of the tax collector, if the motor vehicle belongs to a resident of Escambia County or is principally used or operated in Escambia County. (Act 96-46, 1st Sp. Sess., p. 58, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.34.htm - 1019 bytes - Match Info - Similar pages
40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive from the tax collector, out of the first money collected by him, giving duplicate receipts therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector, the following commissions: In counties where the collections, not including taxes on real estate bid in by the state at tax sales and taxes which would be due on property except for the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission herein provided for is to be calculated on collections for real property and personal property, except motor vehicles, for the general fund of the state and county. In counties where collections, not including taxes on property bid in by the state at tax sales and taxes which would be due on property except for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-4-2.htm - 3K - Match Info - Similar pages
45-19-82.21
Section 45-19-82.21 Assessment and collection of motor vehicle taxes; commissions and fees. The judge of probate shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county, which have previously been performed by the revenue commissioner. The Revenue Commissioner of Coosa County is relieved of all duties and responsibilities relative to the assessment and collection of taxes on motor vehicles. The judge of probate shall receive the commissions and fees currently paid the revenue commissioner for performing those functions, and the fees and commissions shall be remitted to the county general fund. Reporting and remitting of the tax shall be made at the same time as other reports and remittances are now made by the judge of probate. (Act 92-505, p. 986, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-82.21.htm - 1K - Match Info - Similar pages
45-41-244.62
Section 45-41-244.62 Sales tax on certain automotive vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, a sales tax on the sale of any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed with the judge of probate of the county and purchased other than at wholesale in the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers, as follows: Upon every person, firm, or corporation purchasing other than at wholesale within the county any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed with the judge of probate of the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.62.htm - 1K - Match Info - Similar pages
32-6-542
Section 32-6-542 Transfer of plates. (a)(1) The distinctive license plates shall not be transferable between motor vehicle owners. (2) If the owner of a vehicle bearing the distinctive plates sells, trades, exchanges, or otherwise disposes of the motor vehicle, the plates shall be retained by the owner to whom issued and returned to the judge of probate or license commissioner of the county, who shall receive and account for the plates. (3) If the owner acquires by purchase, trade, exchange, or otherwise, a vehicle for which no standard plates have been issued during the current license period, the judge of probate or license commissioner of the county shall, upon being furnished by the owner proper certification of the acquisition of the vehicle and the payment of the motor vehicle license tax due upon the vehicle, authorize the transfer of the distinctive license plates previously purchased by the owner to the vehicle, which plates shall authorize the operation of the vehicle for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-542.htm - 2K - Match Info - Similar pages
32-6-552
Section 32-6-552 Transfer of plates. (a)(1) The distinctive license plates shall not be transferable between motor vehicle owners. (2) If the owner of a vehicle bearing the distinctive plates sells, trades, exchanges, or otherwise disposes of the motor vehicle, the plates shall be retained by the owner to whom issued and returned to the judge of probate or license commissioner of the county, who shall receive and account for the plates. (3) If the owner acquires by purchase, trade, exchange, or otherwise, a vehicle for which no standard plates have been issued during the current license period, the judge of probate or license commissioner of the county shall, upon being furnished by the owner proper certification of the acquisition of the vehicle and the payment of the motor vehicle license tax due upon the vehicle, authorize the transfer of the distinctive license plates previously purchased by the owner to the vehicle, which plates shall authorize the operation of the vehicle for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-552.htm - 2K - Match Info - Similar pages
32-6-572
Section 32-6-572 Transfer of plates. (a)(1) The distinctive license plates shall not be transferable between motor vehicle owners. (2) If the owner of a vehicle bearing the distinctive plates sells, trades, exchanges, or otherwise disposes of the motor vehicle, the plates shall be retained by the owner to whom issued and returned to the judge of probate or license commissioner of the county, who shall receive and account for the plates. (3) If the owner acquires by purchase, trade, exchange, or otherwise, a vehicle for which no standard plates have been issued during the current license period, the judge of probate or license commissioner of the county shall, upon being furnished by the owner proper certification of the acquisition of the vehicle and the payment of the motor vehicle license tax due upon the vehicle, authorize the transfer of the distinctive license plates previously purchased by the owner to the vehicle, which plates shall authorize the operation of the vehicle for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-572.htm - 2K - Match Info - Similar pages
32-6-582
Section 32-6-582 Transfer of plates. (a)(1) The distinctive license plates shall not be transferable between motor vehicle owners. (2) If the owner of a vehicle bearing the distinctive plates sells, trades, exchanges, or otherwise disposes of the motor vehicle, the plates shall be retained by the owner to whom issued and returned to the judge of probate or license commissioner of the county, who shall receive and account for the plates. (3) If the owner acquires by purchase, trade, exchange, or otherwise, a vehicle for which no standard plates have been issued during the current license period, the judge of probate or license commissioner of the county shall, upon being furnished by the owner proper certification of the acquisition of the vehicle and the payment of the motor vehicle license tax due upon the vehicle, authorize the transfer of the distinctive license plates previously purchased by the owner to the vehicle, which plates shall authorize the operation of the vehicle for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-582.htm - 2K - Match Info - Similar pages
32-6-592
Section 32-6-592 Transfer of plates. (a)(1) The distinctive license plates shall not be transferable between motor vehicle owners. (2) If the owner of a vehicle bearing the distinctive plates sells, trades, exchanges, or otherwise disposes of the motor vehicle, the plates shall be retained by the owner to whom issued and returned to the judge of probate or license commissioner of the county, who shall receive and account for the plates. (3) If the owner acquires by purchase, trade, exchange, or otherwise, a vehicle for which no standard plates have been issued during the current license period, the judge of probate or license commissioner of the county shall, upon being furnished by the owner proper certification of the acquisition of the vehicle and the payment of the motor vehicle license tax due upon the vehicle, authorize the transfer of the distinctive license plates previously purchased by the owner to the vehicle, which plates shall authorize the operation of the vehicle for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-592.htm - 2K - Match Info - Similar pages
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