The revenue commissioner shall perform all duties relating to the assessment and collection of ad valorem taxes, registration, and issuance of decals related to manufactured homes as required by Act 91-694, including those subject to ad valorem taxation specifically mentioned in subdivision (15) of subsection (b) of Section 40-11-1, and casual sales and use taxes on motor vehicles and manufactured homes in the county. The revenue commissioner shall perform all duties and responsibilities relating to the assessment and collection of taxes on motor vehicles and manufactured homes. The revenue commissioner shall receive the commissions and fees for performing these functions and these fees and commissions shall be remitted to the county general fund. Reporting and remitting of the collections of these fees shall be made by the revenue commissioner or as otherwise required by statute.
Structure Code of Alabama
Part 3 - Revenue Commissioner.
Section 45-26-242.20 - License Division Created.
Section 45-26-242.21 - Assessment and Collection of Taxes.
Section 45-26-242.22 - License Records.
Section 45-26-242.23 - Collection and Disposition of Fees.
Section 45-26-242.25 - Vehicle Information Required for Assessment.
Section 45-26-242.26 - Renewal of License by Mail; Mail Order Fee.