Alabama § 45-27-244.34 Payment of Tax Required for Issuance of License

Alabama Statutes

§ 45-27-244.34 — Payment of Tax Required for Issuance of License

Alabama § 45-27-244.34

JurisdictionAlabama

Title 45Local Laws

Ch. 27Escambia County

Art. 24Taxation

Part 5Tax, Motor Vehicle

Subpart 2Transfer of Duties

This text of Alabama § 45-27-244.34 (Payment of Tax Required for Issuance of License) 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 § 45-27-244.34 (2026).

Text

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 tax collector as provided under this subpart until the ad valorem tax and the sales tax on the vehicle shall have been paid in the county for the preceding year as evidenced by receipt of the tax collector, if the motor vehicle belongs to a resident of Escambia County or is principally used or operated in Escambia County.

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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 tax collector as provided under this subpart until the ad valorem tax and the sales tax on the vehicle shall have been paid in the county for the preceding year as evidenced by receipt of the tax collector, if the motor vehicle belongs to a resident of Escambia County or is principally used or operated in Escambia County.