(a) With regard to motor vehicles, on or after the first day of the month immediately preceding the month in which a motor vehicle license is to expire, the licensing officer, if he or she elects to do so, may mail an application, or renewal therefor, in the form and containing the information hereinafter provided to all owners of motor vehicles listed as such in the motor vehicle license records, including transfers, in his or her office, or at his or her option, to such owners as request that an application be mailed to them. The application shall be on a form to be provided by the State Department of Revenue. The application form shall contain a space for the name and address of the owner of the motor vehicle and the make, model, year, and motor number of his or her motor vehicle and such other information with respect thereto as the State Department of Revenue may prescribe. The application form shall also contain a space for the correct amount of ad valorem taxes (state, county, school districts, and municipal) and the amount of the motor vehicle license tax due thereon and the issuance fee, including the mailing fee provided for herein. The application form shall also contain a space for the owner to fill in his or her present address, if different from that shown in the application form, and a space for his or her signature. The licensing officer shall cause the application form to be filled in with the name and address of the owner; the description of the motor vehicle; the license tax and fees due, as shown on the license registration and transfer records in his or her office; and the amount of ad valorem taxes due on the motor vehicle. The licensing officer shall thereupon cause the application, so filled in, to be mailed to the owner of the motor vehicle at his or her address shown thereon, or at the address to which the owner requests that the application form be mailed. The owner of the motor vehicle, if he or she is still the owner of the motor vehicle and if he or she desires to pay his or her motor vehicle ad valorem taxes and license tax and secure his or her motor vehicle registration tag by mail, shall sign the application form, indicating thereon any change of address, and return the same by mail together with his or her remittance for ad valorem taxes, license taxes, and fees as shown thereon to the licensing officer. Money orders and checks for the payment of such taxes and fees shall be made payable to the licensing officer. Upon receipt of the signed application form and the remittance for the amount properly due for ad valorem taxes, license tax, and fees, the licensing officer shall thereupon mail a receipt for the taxes and fees and the license tag for his or her motor vehicle to the owner thereof. When an application is returned to the licensing officer, unsigned or when less than the correct amount of the taxes and fees due therefor have been paid, due to a change of address or other causes, the application shall be returned to the owner for correction or for signature. A return of an application or remittance, however, shall not extend the time within which taxes may be paid or a tag secured. If more than the correct amount of taxes and fees is received, the licensing officer shall retain the correct amount of taxes and fees and return the excess together with the tag for the motor vehicle.
(b) With regard to boat licenses and business licenses, and renewals there-of, the licensing officer, if he or she elects to do so, may mail applications therefor on or after the first day of September of each year. The applications shall either be prepared by the department of revenue, or shall be in such form and contain such information as required by the department. Application forms shall also contain a space for the owner to fill in his or her present address, if different from that shown in the application form, and a space for his or her signature. The licensing officer shall cause the application form to be filled in with the name and address of the owner; a description of the boat, for boat licensing; and the license taxes due thereon. The licensing officer shall thereupon cause the application, so filled in, to be mailed to the boat owner or business licensee at his or her address shown thereon, or at the address to which the owner or licensee requests that the application form be mailed. The owner or business licensee, if he or she is still the owner or is subject to business licensing and if he or she desires to pay by mail, shall sign the application form, indicating thereon any change of address, and return the same by mail together with his or her remittance for license taxes, and fees as shown thereon to the licensing officer. Money orders and checks for the payment of fees shall be made payable to the licensing officer. Upon receipt of the signed application form and the remittance for the amount properly due for the license and fees, the licensing officer shall thereupon mail a receipt for the license and fees. When an application is returned to the licensing officer, unsigned or when less than the correct amount of fees due therefor have been paid, due to a change of address or other causes, the application shall be returned to the owner or licensee for correction or for signature. A return of an application or remittance, however, shall not extend the time within which license fees are due. If more than the correct amount of fees is received, the licensing officer shall retain the correct amount and return the excess.
Structure Code of Alabama