The office shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county and issue applications for certificates of title on vehicles, which have heretofore been performed by the tax collector, tax assessor, and the probate judge. The license commissioner shall receive the commissions and fees for performing these functions, and such 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.
Structure Code of Alabama
Article 20 - Licenses and Licensing.
Part 2 - License Commissioner.
Section 45-10-201 - Probate Judge; Clerks and Assistants.
Section 45-10-201.01 - Motor Vehicles Taxes; Certificate of Titles.
Section 45-10-201.02 - Records.
Section 45-10-201.04 - Ad Valorem Taxes; License Tag as Evidence of Payment.
Section 45-10-201.05 - Assessment of Vehicles.
Section 45-10-201.06 - Notice or Application for Renewal of Licenses.