The director of the department shall collect for the assessment and collection of state and county ad valorem tax on motor vehicles the same fees, charges, penalties, and commissions fixed by law to be paid to the tax assessor and tax collector for the same services. The fees, charges, penalties, and commissions collected by the director of the department shall be paid into the general fund of the county.
Structure Code of Alabama
Article 20 - Licenses and Licensing.
Section 45-45-201.01 - Director - Election; Term; Vacancies.
Section 45-45-201.02 - Director - Salary.
Section 45-45-201.03 - Director - Oath; Bond.
Section 45-45-201.04 - Office Space, Stationery, Supplies, Etc.
Section 45-45-201.05 - Deputy Director.
Section 45-45-201.06 - Duties.
Section 45-45-201.07 - Payment of Tax Required for Issuance of License.
Section 45-45-201.08 - License Application Forms.
Section 45-45-201.09 - License Procedures by Mail; Fees; Forms.
Section 45-45-201.10 - Alternative Procedures.
Section 45-45-201.11 - Transfer of Duties - Judge of Probate.
Section 45-45-201.12 - Transfer of Duties - Tax Assessor, Tax Collector.
Section 45-45-201.13 - Fees, Charges, Penalties, and Commissions.
Section 45-45-201.14 - Election to Come Under Part; Resolution.
Section 45-45-201.15 - Applicability and Operation of Part.
Section 45-45-201.16 - Purpose.
Section 45-45-201.17 - License Inspector - Created.
Section 45-45-201.18 - License Inspector - Director of License Department.
Section 45-45-201.19 - License Inspector - Powers and Duties.