Alabama § 45-58-202.01 - Assessment and Collection of Taxes.

Full text of Alabama Code of Alabama § 45-58-202.01 — Assessment and Collection of Taxes., with citation guidance and answers to common questions.

§ 45-58-202.01. Assessment and Collection of Taxes.

The county commission through the county manager shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county, which have been performed by the office of the judge of probate. The office of the Judge of Probate of Shelby County is relieved of all duties and responsibilities relative to the assessment and collection of taxes on motor vehicles. The county commission shall receive the commissions and fees now allowed the office of the judge of probate for performing these functions, and the fees and commissions shall be remitted to the county general fund. The reporting and remitting of the tax shall be made at the same time as other reports and remittances are now made by the office of the judge of probate.

Source: official Alabama text · Last verified 2026-08-27

Frequently Asked Questions About Alabama § 45-58-202.01

What does Code of Alabama § 45-58-202.01 cover?

Section 45-58-202.01 ("Assessment and Collection of Taxes.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Alabama § 45-58-202.01?

A common citation format is "Code of Alabama § 45-58-202.01" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Alabama law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.

How does Alabama § 45-58-202.01 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.