Code of Alabama
Part 1 - Creation of Office of License Commissioner.
Section 45-39-200.04 - Transfer of Duties From Tax Assessor and Tax Collector.

The county license commissioner shall perform all duties relative to the assessment and collection of taxes on motor vehicles in the county, which have heretofore been performed by the tax assessor and tax collector. The commissioner shall also issue all motor vehicle license tags and driver’s licenses, collect for and issue all other licenses for exercising any right or privilege for which a license is now or hereafter may be required by law to be paid to the State of Alabama or the county, except marriage licenses, and shall perform all the duties required by the general law of judges of probate relative to notations on license stubs of the transfer of ownership of motor vehicles, and the replacement of lost or mutilated license tags and driver’s licenses, and the notation of change of location of business on privilege licenses and stubs. The Tax Assessor and the Tax Collector of Lauderdale County are hereby relieved of all duties and responsibilities relative to the assessment and collection of taxes on such motor vehicles, and the judge of probate is hereby relieved of all duties and responsibilities relative to issuance of motor vehicle licenses, driver’s licenses, and privilege licenses and all other licenses except marriage licenses.

Structure Code of Alabama