Alabama § 45-47-242.21 Assessment and Collection of Motor Vehicle Taxes, Fees, Etc.; Issuance of Plates; Compensation

Alabama Statutes

§ 45-47-242.21 — Assessment and Collection of Motor Vehicle Taxes, Fees, Etc.; Issuance of Plates; Compensation

Alabama § 45-47-242.21

JurisdictionAlabama

Title 45Local Laws

Ch. 47Marion County

Art. 24Taxation

Part 3Revenue Commissioner

Subpart 2Consolidated System

This text of Alabama § 45-47-242.21 (Assessment and Collection of Motor Vehicle Taxes, Fees, Etc.; Issuance of Plates; Compensation) 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 § 45-47-242.21 (2026).

Text

(a)The judge of probate is relieved of all duties and responsibilities relating to the assessment and collection of taxes, commissions, and issuance fees on motor vehicles. The revenue commissioner shall receive the commissions and fees currently allocated to the judge of probate for performing these functions, and those fees and commissions shall be remitted to the county general fund. Reporting and remitting the collections of those fees shall be made by the revenue commissioner or as otherwise required by law.

(b)The Revenue Commissioner of Marion County shall perform all duties relating to the issuance of motor vehicle license plates in the county and shall perform all duties relating to the assessment and collection of ad valorem taxes, commissions, fees, or other charges imposed by

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(a) The judge of probate is relieved of all duties and responsibilities relating to the assessment and collection of taxes, commissions, and issuance fees on motor vehicles. The revenue commissioner shall receive the commissions and fees currently allocated to the judge of probate for performing these functions, and those fees and commissions shall be remitted to the county general fund. Reporting and remitting the collections of those fees shall be made by the revenue commissioner or as otherwise required by law.
(b) The Revenue Commissioner of Marion County shall perform all duties relating to the issuance of motor vehicle license plates in the county and shall perform all duties relating to the assessment and collection of ad valorem taxes, commissions, fees, or other charges imposed by law on motor vehicles, which have heretofore been performed jointly by the revenue commissioner and the judge of probate.