40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current basis to coincide with the collection of motor vehicle license taxes and registration fees. (1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the registration renewal month of the owner, the date the motor vehicle enters the State of Alabama, the date the motor vehicle is removed from the inventory of a dealer, or the date on which the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem taxes on motor vehicles shall become delinquent on the first day of the month following the registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax on motor vehicles shall be collected through the last day of the month which precedes the assigned registration renewal month for the owner as provided in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
45-22-240.27
Section 45-22-240.27 Transfer of function. The Revenue Commissioner of Cullman County shall perform all duties necessary to provide for the sale and issuance of motor vehicle license tags and for the payment of ad valorem taxes on motor vehicles. Any duties and functions now performed by the probate or other public official in Cullman County necessary for the purpose are hereby transferred to the revenue commissioner. (Act 85-128, p. 199, ยง8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-240.27.htm - 758 bytes - Match Info - Similar pages
8-39-4
Section 8-39-4 Refund or replacement for assistive device with a non comformity. (a) If the manufacturer, dealer, or lessor either refuses to accept a device that a consumer makes available for repairs or makes a reasonable attempt to repair, but the nonconformity is not actually repaired, the manufacturer shall be required to provide a refund or replacement of the device, whichever is requested by the consumer or the agency, as follows: (1) If the consumer or the agency requests a refund for a device that was purchased, the manufacturer shall refund to the consumer and to any holder of a perfected security interest in the assistive device of the consumer, as their interest may appear, the full purchase price plus any finance charge or sales tax paid by the consumer at the point of sale and any collateral costs incurred by the consumer, less a reasonable allowance for use. When the manufacturer provides the refund, the consumer or the agency shall return the assistive device having the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-39-4.htm - 2K - Match Info - Similar pages
13A-8-22
Section 13A-8-22 Obscuring identity of vehicle. (a) A person commits the crime of obscuring identity of a vehicle if: (1) He obscures the manufacturer's serial number or any other distinguishing identification number or mark upon any vehicle or component part thereof, except tires, with intent to render it unidentifiable; or (2) He possesses a vehicle or component part thereof knowing that the manufacturer's serial number or other identification number or mark has been obscured unless he legally acquired ownership of the vehicle or part before the manufacturer's serial number was obscured or before he knew it was obscured. (b) "Obscure" means to remove, deface, cover, alter, destroy or otherwise render unidentifiable. (c) "Vehicle" means any propelled device in, upon or by which any person or property is transported on land, water or in the air, including stationary rails or tracks, and includes motor vehicles, motorboats, vessels and aircraft. (d) Proof that a person has obscured the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-8-22.htm - 2K - Match Info - Similar pages
40-12-445
Section 40-12-445 Definitions. As used in this article, the following words shall have the following meanings: (1) AUTOMOTIVE DISMANTLER AND PARTS RECYCLER. As defined in Section 40-12-410. (2) COMMISSIONER. The Commissioner of Revenue. (3) DEPARTMENT. The Department of Revenue. (4) MOTOR VEHICLE. As defined in Section 40-12-390. (5) MOTOR VEHICLE REBUILDER. As defined in Section 40-12-390. (6) NEW MOTOR VEHICLE DEALER. As defined in Section 40-12-390. (7) PERSON. As defined in Section 40-12-240. (8) PLACE OF BUSINESS. The place owned or leased and regularly occupied by a person for the principal purpose of engaging in the business of a wholesale motor vehicle auction from which the wholesale of motor vehicles is conducted and where the books and records required for the conduct of business are maintained and kept. (9) USED MOTOR VEHICLE DEALER. As defined in Section 40-12-390. (10) MOTOR VEHICLE WHOLESALE AUCTION. Any person engaged in the business of buying, selling, exchanging, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-445.htm - 1K - Match Info - Similar pages
45-34-84.60
Section 45-34-84.60 Transfer of duties; compensation. (a) This section shall apply only in Henry County. (b) All duties, responsibilities, and liabilities regarding motor vehicle and non-motorized vehicle assessment and ad valorem tax collection heretofore performed by the revenue commissioner shall be transferred to and shall be performed by the judge of probate. (c)(1) Upon the recommendation of the judge of probate, the governing body of Henry County shall provide the probate office with office personnel, clerks, deputies, and quarters, books, stationery, furniture, equipment, and other conveniences and supplies as the governing body may consider necessary for the proper and efficient assessment and collection of ad valorem tax on motor vehicles and non-motorized vehicles. Compensation of any personnel so provided shall be fixed by the judge of probate and shall be paid in equal installments out of the general fund of the county. (2) The salaries, as determined in subdivision (1),...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-84.60.htm - 1K - Match Info - Similar pages
40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal or using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler as defined in this section, displaying, selling or offering to sell any goods, wares, or merchandise, other than to a merchant for resale, shall pay a privilege license tax to the State of Alabama of $15 and $5 for the county in each county in which such transient vendor or peddler does business for each vehicle. (b) Each itinerant vendor or peddler of merchandise, other than tobacco products, medicines or household remedies or liquified petroleum products, but including persons, firms, corporations, partnerships, or cooperatives whose principal business is selling and distributing milk and dairy products, who operates on foot or uses a vehicle solely for the purpose of transporting merchandise from house to house or place to place but who does not use such vehicle for the display of merchandise or as a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-174.htm - 6K - Match Info - Similar pages
45-40-242
Section 45-40-242 Created; office space, equipment, personnel; compensation. There is hereby created within the tax assessor's office of Lawrence County a license division which shall issue all motor vehicle licenses issued through the tax assessor's office. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except such stationery forms 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 for the tax assessor as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The tax assessor shall have a chief clerk for the assessment division and chief clerk for the motor vehicle license division. The tax assessor shall have authority to employ such clerks, and other assistants, and to fix their compensation; however, the number...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-242.htm - 1K - Match Info - Similar pages
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
32-5C-5
Section 32-5C-5 Approval of materials used for window tinting; provision of labels, etc. Each manufacturer of material designed to be affixed or applied to the windows or windshields of a motor vehicle for the purpose of window tinting shall apply to the director for approval and registration of the material and the label for identification and certification of compliance before shipping the material into the state. No material shall be approved by the director unless the manufacturer demonstrates that the material, when applied or affixed to a window, does not reduce light transmission or increase light reflectance in violation of Section 32-5C-2. The manufacturer of any material shipped into this state shall provide labels of a size and type approved by the director, written instructions for the placement of the labels, and a notice that the improper installation of material to a window or windshield or the failure to display a label as provided in this section is a violation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5C-5.htm - 1K - Match Info - Similar pages
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