To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the county license commissioner until the ad valorem tax on such vehicles shall have been paid to the county for the preceding year as evidenced by receipt from the commissioner. Every person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways of Alabama, shall first return such motor vehicle for ad valorem taxation to the commissioner who shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same on file in his or her office. The license tag shall be evidence of the payment of the license and ad valorem tax due as provided under this part.
Structure Code of Alabama
Chapter 42 - Limestone County.
Article 20 - Licenses and Licensing.
Part 1 - License Commissioner.
Section 45-42-200 - Appointment; Compensation.
Section 45-42-200.01 - Seal; Oath; Bond.
Section 45-42-200.02 - Office; Supplies; Personnel.
Section 45-42-200.03 - Chief Clerk.
Section 45-42-200.04 - Transfer of Duties From Tax Assessor and Tax Collector.
Section 45-42-200.05 - Business License.
Section 45-42-200.06 - Sworn Statement of Value.
Section 45-42-200.07 - Recordkeeping.
Section 45-42-200.09 - Payment of Tax Required for Issuance of Motor Vehicle License.
Section 45-42-200.10 - Motor Vehicle Assessment.
Section 45-42-200.11 - Assessment and Collection of Motor Vehicle Taxes.
Section 45-42-200.12 - Books, Records, and Blanks.
Section 45-42-200.13 - Application of Driver's Licenses.
Section 45-42-200.14 - Applications for Motor Vehicle License Tags.
Section 45-42-200.15 - Registration Applications by Mail.
Section 45-42-200.16 - Additional Fees for Mailing Expenses.
Section 45-42-200.17 - Transfer of Title.
Section 45-42-200.18 - Delivery of Records.
Section 45-42-200.19 - Abolition of Office of License Inspector; Transfer of Duties.