§ 45-56-240.21 — Revenue Commissioner Duties

Alabama § 45-56-240.21

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 56: Randolph County
• Art. 24: Taxation
• Part 1: Revenue Commissioner
• Subpart 2: Motor Vehicles

Text

(a) In Randolph County a license division is created within the office of the revenue commissioner. The license division shall issue all motor vehicle licenses.
(b) The revenue commissioner shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county. Reporting and remitting of the tax shall be made at the same time as other reports and remittances are now made by the revenue commissioner.
(c) The revenue commissioner shall keep at all times an accurate record of all licenses received by him or her from the Comptroller, the disposition made of them, all monies received, and the licenses issued by him or her. The revenue commissioner shall report to the Comptroller at the same time and in the same manner that the judges of probate are required to do under the general law. All unissued licenses and stubs or duplicates or carbon copies of licenses issued shall be accounted for in the manner required by law. The judge of probate is hereby relieved of any and all responsibilities relating to the issuance of motor vehicle licenses or the filing of any reports relating thereto.
(d) Except as provided in this section, the revenue commissioner may charge and collect the same fees that are provided for 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 revenue commissioner shall charge and collect an additional fee of three dollars ($3). All fees shall be the property of the county and shall be paid to the county general fund. Refunds for licenses issued by mistake or fact of law shall be made under conditions and in the manner prescribed by this code.
(e) To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due, the revenue commissioner shall not issue any licenses 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. No motor vehicle which is owned by a resident of the county or by a business located in the county, or which is otherwise located in the county for licensing purposes, may be operated on the public highways of Alabama unless the motor vehicle has been returned to the tax collector for ad valorem tax purposes. The revenue commissioner shall issue a certificate of assessment on a form prescribed by the state Department of Revenue, shall collect the taxes shown, and shall make a duplicate of the tax receipt and keep 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 section.
(f)
Before any vehicle can be assessed, the revenue commissioner shall be furnished the current tag number on the vehicle unless the vehicle is new, in which case, the revenue commissioner shall be furnished a bona fide bill of sale from the dealer showing the date the vehicle was bought new. In the case of a used car brought into the state from a state that provides that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently reissued by the seller, the revenue commissioner shall be furnished a bona fide certificate of title properly assigned which shows when the car was sold to an individual, firm, corporation, or association, living or operating in this state. If the tag number, bill of sale, or certificate of title is not furnished, the vehicle shall be presumed to have been in the state the entire year for which taxes are being assessed. Motor vehicles brought into the state during any tax year or new motor vehicles for which motor vehicle licenses have not been issued that were sold from the stock of a dealer during any tax year, shall be subject to taxation as if they had been held or owned in the state on the first day of October.
(g)
The revenue commissioner may mail an application for renewal of licenses to whom the license has been previously issued and the renewal forms shall be required to be returned prior to the expiration date of the license. The renewal forms may be in postcard form and shall contain sufficient information thereon to adequately identify and process the renewal. The signature of the licensee thereon and proper remittance shall constitute sufficient authority for the revenue commissioner to issue the license and return it to the licensee by mail. There is established a fee to be entitled mail order fee in an amount determined by the county commission to pay the cost of the mailing procedure authorized by this section. The fee shall be collected by the revenue commissioner at the time of issuance and paid over to the county general fund as are other fees and commissions.
(h)
The revenue commissioner shall not receive any additional salary or other compensation for implementing this section.
(i)
The license division established by this section shall be entitled the Randolph County One–Stop Motor Vehicle Office.

Legislative History

(Act 93–689, p. 1317, §§ 1–9.)