Ala. Code § 45-57-202.27: Licensing, Assessment, and Collection of State and County Ad Valorem Tax on Motor Vehicles.

The commissioner of the motor vehicle license division shall collect for the licensing and 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 judge of probate, license inspector, tax assessor, and tax collector for the same services. The fees, charges, penalties, and commissions collected by the commissioner of the motor vehicle license division shall be paid into the general fund of the county.