(a) On or before the twentieth day of each month, the probate judge must disburse all money received by him during the then preceding month in respect of motor vehicle licenses and registration fees as follows:
(1) The probate judge shall retain, as compensation for collecting all such money, two and one-half percent of all moneys so collected, except that portion of the said moneys that constitutes additional amounts paid under the schedule of additional amounts set forth in subsection (b) of Section 40-12-248; but no such compensation shall be allowed with respect to any money not remitted pursuant to subdivisions (2) and (3) of this subsection at the time when such remittances are provided in this section to be made;
(2) There shall be remitted to the State Treasurer five percent of all moneys so collected except that portion of the said moneys that constitutes additional amounts paid under the schedule of additional amounts set forth in subsection (b) of Section 40-12-248; and
(3) The residue of the money so collected shall be remitted as provided in Section 40-12-270; provided, that the probate judge shall have an additional period of 10 days within which to make remittances of amounts collected by him during the months of October, November and December and remittances with respect to collections during any of those months shall be made on or prior to the thirtieth day of the then next succeeding month.
(b) At the time that each monthly remittance is made as herein provided, the probate judge shall forward to the Comptroller and to the Department of Revenue each a certified list of all motor vehicle licenses issued by the probate judge during the then preceding month, stating therein the amount collected for each license tag, the number of the tag, the motor number of the vehicle, or vehicle identification number, in lieu of the motor number, the serial number of the vehicle, the name and address of its owner, and the date of the issuance of said tag; provided, that the Governor may, by executive order, direct that such list be forwarded to the state Department of Public Safety instead of the state Department of Revenue, thus placing the responsibility for the maintenance of the records of motor vehicle registration on the state Department of Public Safety whenever such action is necessary to enable the state to receive federal funds or federal grants under the National Highway Safety Act or any other federal program; provided further, that in all counties having over 600,000 population according to the last or any subsequent federal census the date of the issuance of the tag shall not be included in the certified list of all motor vehicle licenses issued. If no such licenses shall have been issued during any month by the probate judge, he shall report that fact to the said Comptroller and to the said department on or prior to the tenth day of the then next succeeding month.
(c) If any probate judge fails to comply with the provisions of this section within five days after the date on which he is required to make any report or remittance hereunder, the Comptroller shall forthwith report such failure to the Governor, who shall cite such probate judge to show cause why he has not made report of the list of motor vehicle licenses and paid over the amount collected by him as required by law, and if such probate judge fails to show sufficient cause for such failure, the Governor shall direct the Attorney General to institute impeachment proceedings against him before the Supreme Court.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Division 1 - General Provisions.
Section 40-12-240 - Definitions.
Section 40-12-241 - Station Wagons, Jeeps, etc., Classified as Passenger Automobiles.
Section 40-12-242.2 - License Taxes and Registration Fees-Electirc Low-Speed Vehicles.
Section 40-12-244 - License Tags and Registration Fees - Exemption for Members of Armed Forces, Etc.
Section 40-12-247 - License Taxes and Registration Fees - Hearses and Ambulances.
Section 40-12-248 - License Taxes and Registration Fees - Trucks or Truck Tractors - Generally.
Section 40-12-250 - Tags for Motor Vehicles Used by State, Etc.
Section 40-12-251 - Motor Tractors.
Section 40-12-252 - Basis of Tax for Trailers; Permanent License Plate.
Section 40-12-253 - Ad Valorem Taxation of Motor Vehicles.
Section 40-12-254 - Motor Vehicles Issued to Disabled Veterans; Fees.
Section 40-12-255 - Manufactured Homes.
Section 40-12-256 - Travel Trailers - Ad Valorem Taxation - Generally.
Section 40-12-257 - Citations for Noncompliance With Sections 40-12-255 and 40-12-256.
Section 40-12-258 - Reregistration of Certain Stored Motor Vehicles; Placement of License Tags.
Section 40-12-259 - Computation and Payment of License Tax and Registration Fee.
Section 40-12-260 - Transfer of License Plates; Registration Procedures; Receipts; Penalty.
Section 40-12-263 - Registration of Certain Commercial Vehicles Owned by Nonresidents Prohibited.
Section 40-12-264 - Time Limit for Purchase of Tags or Plates; Dealer Plates; Manufacturer Plates.
Section 40-12-265 - Mutilation or Alteration of Tags; Replacement Tags; Use of Improper Tags.
Section 40-12-267 - Date Licenses Become Due and Delinquent.
Section 40-12-268 - Other Taxes Precluded.
Section 40-12-271 - Fee of Probate Judge or County License Commissioner for Issuing License.
Section 40-12-271.1 - Exemption for Disabled Veterans From License Plate Issuance Fee.
Section 40-12-273 - Increase in License Tax and Registration Fee Authorized.
Section 40-12-274 - Disposition of Additional Fees Collected Pursuant to Section 40-12-274.