To prevent motor vehicles from escaping taxation and to provide for the more efficient assessment and collection of taxes due on motor vehicles, 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 and the sales tax on the vehicle are 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 Barbour County or is principally used or operated in Barbour County.
Structure Code of Alabama
Division 4 - Motor Vehicle Licenses.
Section 45-3-84.60 - Assessment and Collection of Taxes.
Section 45-3-84.61 - Bond of Judge of Probate.
Section 45-3-84.62 - Office and Supplies.
Section 45-3-84.63 - Collection of Fees.
Section 45-3-84.64 - Ad Valorem and Sales Taxes - Collection.
Section 45-3-84.66 - Books, Records, and Blanks.
Section 45-3-84.67 - Fees and Commissions.