Ala. Code § 45-58-202.04: Payment of Ad Valorem Vehicle Tax Prerequisite to Issuance of License or Transfer; Certificate of Assessment.

To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and for collection of taxes due on the motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the license division of the county commission until the ad valorem tax on the vehicles shall have been paid to the county for the preceding year as evidenced by receipt from the county commission. Every person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first return the motor vehicle for ad valorem taxation purposes to the license division of the county commission who shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep the tax receipt on file in the license office. The license tag shall be evidence of the payment of the license and ad valorem tax due pursuant to this part.