Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-5-12 - DEALER LICENSE
Section 810-5-12-.07 - Application For Motor Vehicle Wholesale Auction License
Current through Register Vol. 42, No. 11, August 30, 2024
(1) All motor vehicle wholesale auction license applications must be filed electronically. In addition to the application, the applicant must provide the following in order to complete the application:
(2) Licenses must be renewed on October 1 each year and thirty (30) days of grace shall be allowed without penalty. After thirty (30) days, a penalty of fifteen percent (15%) of the license amount as provided in § 40-12-447, Code of Ala. 1975 shall be applied.
(3) The licensee must maintain records for every motor vehicle purchased, sold, exchanged, or held for sale at the location of the licensee for five (5) years, as provided by § 40-12-446, Code of Ala. 1975. The department shall require monthly or other periodic electronic reporting of all sales of motor vehicles during the reporting period at the motor vehicle auction, as provided by § 40-12-446, Code of Ala. 1975.
Author: Lisa Blankenship
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-12-446, 40-12-447, 40-12-448.