Terms Used In Alabama Code 45-45-201.12

  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1

All duties required by law of the tax assessor and tax collector of any county to which this part applies, with reference to the assessment and collection of ad valorem taxes on automobiles, trucks, or other motor vehicles, shall be performed and exercised by the director of the department; and the tax assessor and the tax collector of the county are hereby relieved of all duties and responsibilities in reference thereto. The State Department of Revenue shall furnish the director of the department all forms and blanks necessary for the assessment and collection of such taxes.