Alabama § 45-43-240.25 - Vehicle Information Required for Assessment.

§ 45-43-240.25. Vehicle Information Required for Assessment.

Before any motor vehicle is assessed, the tax assessor shall be furnished the current tag number on the motor vehicle unless the motor vehicle is new, in which case, the tax assessor shall be furnished a bona fide bill of sale from the dealer showing the date the vehicle was bought new. In the case of a used motor vehicle brought into the state from a state that provides that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently reissued by the seller, the tax assessor shall be furnished a bona fide certificate of title properly assigned which shows when the motor vehicle was sold to an individual, firm, corporation, or association, living or operating in this state. If the tax number, bill of sale, or certificate of title is not furnished, the motor vehicle shall be presumed to have been in the state the entire year for which taxes are being assessed. A used motor vehicle brought into the state during any tax year or any new motor vehicle for which a motor vehicle license has not been issued that was sold from the stock of a dealer during the tax year, is subject to taxation as if it had been held or owned in the state on the first day of October.