To prevent motor vehicles 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 judge of probate as provided under this subpart until the ad valorem tax on such vehicle shall have been paid in the county for the preceding year as evidenced by receipt of the judge of probate, if the motor vehicle belongs to a resident of Coffee County or is principally used or operated in Coffee County.
Structure Code of Alabama
Division 2 - License Division.
Section 45-16-84.20 - Assessment and Collection of Motor Vehicle Taxes; Issuance of Licenses.
Section 45-16-84.21 - Bond of Judge of Probate.
Section 45-16-84.22 - Office Space, Equipment, Personnel.
Section 45-16-84.23 - Assessment and Collection of Fees; Disposition of Funds.
Section 45-16-84.24 - Payment of Tax Required for Issuance of License.