Ala. Code § 45-45-201.13
Current through the 2024 Regular Session.
The director of the department shall collect for the assessment and collection of state and county ad valorem tax on motor vehicles the same fees, charges, penalties, and commissions fixed by law to be paid to the tax assessor and tax collector for the same services. The fees, charges, penalties, and commissions collected by the director of the department shall be paid into the general fund of the county.
Ala. Code § 45-45-201.13 (1975)