Before any vehicle can be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the tax assessor shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. In the case of a used car brought into the state from a state which provides that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently reissued by the seller, the tax assessor shall be furnished a bona fide certificate of title properly assigned which indicates when the car was sold to an individual, firm, corporation, or association, living or operating in this state. If such tag number or bill of sale or certificate of title is not furnished, the vehicle shall be presumed to have been in the state the entire year for which taxes are being assessed.
Structure Code of Alabama
Part 1 - Revenue Commissioner.
Section 45-23-240.40 - Creation; Clerks and Assistants.
Section 45-23-240.41 - Duties; Commission and Fees.
Section 45-23-240.42 - Recordkeeping.
Section 45-23-240.43 - Charge and Collection of Fees.
Section 45-23-240.44 - Payment of Tax Required for Issuance of License.