Terms Used In Alabama Code 45-45-201.13

  • 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

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.