To prevent motor vehicles from escaping taxation and to provide for the more efficient assessment and collection of taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be made by the judge of probate as provided under this part, until the ad valorem tax and the sales tax on the vehicle are paid in the county for the preceding year as evidenced by receipt of the judge of probate, if the motor vehicle belongs to a resident of Butler County or is principally used or operated in Butler County.
Structure Code of Alabama
Section 45-7-83 - Duties of Tax Assessor and Tax Collector Transferred.
Section 45-7-83.04 - Office Space, Equipment, Personnel.
Section 45-7-83.06 - Assessment and Collection of Fees; Disposition of Funds.
Section 45-7-83.08 - Payment of Tax Required for Issuance of License.
Section 45-7-83.10 - Certificate of Assessment; Issuance of License Tag; Valuation; Municipal Taxes.
Section 45-7-83.12 - Department of Revenue to Furnish Books, Records, and Blanks.
Section 45-7-83.14 - Fees and Commissions.