Except as provided, the tax assessor may charge and collect the same fees that are provided by law for the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this Code. The tax assessor shall charge and collect a sufficient fee to cover the actual reasonable cost thereof. All the fees are the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake of fact or law shall be made under the conditions and in the manner prescribed by this Code.
Structure Code of Alabama
Part 1 - Operation of Office and Officials.
Division 2 - Motor Vehicle Tags.
Section 45-53-240.20 - Creation; Offices, Supplies, Personnel.
Section 45-53-240.21 - Powers and Duties.
Section 45-53-240.22 - Recordkeeping.
Section 45-53-240.23 - Charge and Collection of Fees; Refunds.
Section 45-53-240.24 - Payment of Tax Required for Issuance of License.
Section 45-53-240.25 - Vehicle Information Required for Assessment.
Section 45-53-240.26 - Renewal by Mail; Mail Order Fee.
Section 45-53-240.27 - Voiding of License for Invalid Payment.