(a) In Randolph County a license division is createdwithin the office of the revenue commissioner.The license division shall issue all motor vehicle licenses.(b) The revenue commissioner shall perform all dutiesrelating to the assessment and collection of taxes on motor vehiclesin the county. Reporting andremitting of the tax shall be made at the same time as other reports andremittances are now made by the revenue commissioner.(c) The revenue commissioner shall keep at all times anaccurate record of all licenses receivedby him or her from the Comptroller, the disposition made of them, all monies received, andthe licenses issued by him or her. Therevenue commissioner shallreport to the Comptroller at the same time and inthe same manner that the judges of probate are required to do under the general law. All unissuedlicenses and stubsor duplicates or carbon copiesof licenses issued shall be accounted for in the manner required by law. The judge of probate is hereby relieved ofany and all responsibilities relating to the issuance of motor vehicle licensesor the filing of any reports relating thereto.(d) Except as provided in this . The judge of probate is hereby relieved ofany and all responsibilities relating to the issuance of motor vehicle licensesor the filing of any reports relating thereto.(d) Except as provided in this section, the revenue commissioner may chargeand collect the same fees that are provided for by law. For the performance of duties relative to the recording of thetransfer of the ownership of motor vehicles as prescribed in this code, therevenue commissioner shall charge and collect an additional fee of threedollars ($3). All fees shall be theproperty of the county and shall be paid to the county general fund. Refundsfor licenses issued by mistake or fact of law shall be made under conditionsand in the manner prescribed by this code.(e) To prevent motor vehicles from escaping taxation and to provide for amore efficient procedure for assessment and collection of taxes due, therevenue commissioner shall not issue any licenses to operate motor vehicles onthe public highways of this state, nor shall any transfer be made by therevenue commissioner until the ad valorem tax on the vehicles has been paid tothe county for the preceding year as evidenced by receipt from the revenuecommissioner. shall any transfer be made by therevenue commissioner until the ad valorem tax on the vehicles has been paid tothe county for the preceding year as evidenced by receipt from the revenuecommissioner. No motor vehicle whichis owned by a resident of the county or by a business located in the county, orwhich is otherwise located in the county for licensing purposes, may beoperated on the public highways of Alabama unless the motor vehiclehas been returnedto the tax collector for advalorem tax purposes. The revenuecommissioner shall issue a certificate of assessment on a form prescribed bythe state Department of Revenue, shall collectthe taxes shown,and shall make a duplicate of the tax receipt and keepsame on file in his or her office. Thelicense tag shall be evidence of the paymentof the license and ad valorem tax due as provided under this section.(f) Before any vehicle can be assessed, the revenue commissioner shall befurnished the current tag number on the vehicle unless the vehicle is new, inwhich case, the revenue commissioner shall be furnisheda bona fide bill of sale from the dealer showing the date the vehicle was bought new. ent tag number on the vehicle unless the vehicle is new, inwhich case, the revenue commissioner shall be furnisheda 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 thestate from a state that provides that upon sale or transfer of the motorvehicle the tags are either surrendered to an appropriate authority orsubsequently reissued by the seller, the revenue commissioner shall befurnished a bona fide certificate of title properly assigned which shows whenthe car was sold to an individual, firm, corporation, or association, livingor operating in this state.If the tag number, bill ofsale, or certificate of title is not furnished, the vehicle shall be presumedto 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 vehiclesfor which motor vehicle licenses have not been issued that were sold from thestock of a dealer during any tax year, shall be subject to taxation as if they had been held or owned in the stateon the first day of October.(g) The revenue commissioner may mail an application forrenewal of licenses to whom the ax year, shall be subject to taxation as if they had been held or owned in the stateon the first day of October.(g) The revenue commissioner may mail an application forrenewal of licenses to whom the licensehas been previously issued and the renewal forms shall be required to be returnedprior to the expiration date of the license.The renewal forms may be in postcard form and shall contain sufficientinformation thereon to adequately identify and process the renewal. The signature of the licensee thereon andproper remittance shall constitute sufficient authority for the revenuecommissioner to issue the license and returnit to the licensee by mail. There is established a fee to be entitledmail order fee in an amount determined by the county commission to paythe cost of the mailingprocedure authorized by this section.The fee shall be collected by the revenue commissioner atthe time of issuance and paid over to the county general fund as are other feesand commissions.(h) The revenue commissioner shall not receive anyadditional salary or other compensation for implementing this section.(i) The license division established by this section shallbe entitled the Randolph County One–Stop missioner shall not receive anyadditional salary or other compensation for implementing this section.(i) The license division established by this section shallbe entitled the Randolph County One–Stop Motor Vehicle Office.(Act 93–689, p. 1317, §§ 1–9.)
Alabama Legal Code