Alabama § 45-26-242.24 Payment of Ad Valorem Vehicle Tax Prerequisite to Issuance of License or Transfer; Certificate of Assessment

Alabama Statutes

§ 45-26-242.24 — Payment of Ad Valorem Vehicle Tax Prerequisite to Issuance of License or Transfer; Certificate of Assessment

Alabama § 45-26-242.24

JurisdictionAlabama

Title 45Local Laws

Ch. 26Elmore County

Art. 24Taxation

Part 3Revenue Commissioner

Subpart 2License Division

This text of Alabama § 45-26-242.24 (Payment of Ad Valorem Vehicle Tax Prerequisite to Issuance of License or Transfer; Certificate of Assessment) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-26-242.24 (2026).

Text

To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due on motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the revenue commissioner until the ad valorem tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt from the revenue 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 the motor vehicle for ad valorem taxation purposes to the revenue commissioner who shall issue a certificate of assessment on a form prescribed by the state Department of Revenue, 

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To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due on motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the revenue commissioner until the ad valorem tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt from the revenue 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 the motor vehicle for ad valorem taxation purposes to the revenue commissioner who shall issue a certificate of assessment on a form prescribed by the state Department of Revenue, shall collect the taxes shown on the certificate, and shall make a duplicate of the tax receipt and keep the 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 subpart.