All applications for motor vehicle tags by mail and the correct amount of taxes and fees shall be received by the licensing officer on or before the 20th day of the month for which the motor vehicle license tag is due and payable, and the licensing officer shall mail the tag on or before the last day of the month. The licensing officer shall charge and collect a fee of two dollars ($2) for each motor vehicle license tax for each boat license, and for each business license issued by mail, in addition to all other fees prescribed by law. The additional fee shall be paid by the owner of the motor vehicle, boat owners, and business licensees with his or her mailed request for the licenses, and all fees collected by the licensing officer shall be paid into the general fund of the county. The actual expense of mailing application forms to the owners and licensees and of mailing tags as hereinabove provided shall be paid from the general fund of the county upon proper warrant signed by the licensing officer and approved by the county governing body as provided by law. ailing tags as hereinabove provided shall be paid from the general fund of the county upon proper warrant signed by the licensing officer and approved by the county governing body as provided by law. All the forms necessary in the administration of this subpart shall be furnished by the State Department of Revenue. (Act 88-322, p. 488, § 3.)
Alabama Legal Code