Title 48, Chapter 5, Section 475
( 48-5-475)
All original motor vehicle license plates shall be sold by the tax
collector or tax commissioner of the several counties. Such
officials are designated as agents of the commissioner of motor
vehicle safety for the purpose of accepting applications for the
registration of motor vehicles and as agents of the state revenue
commissioner for purposes of collecting ad valorem taxes in
connection with the registration of motor vehicles. The duties and
responsibilities incident to the exercise of this designation shall
be a part of the official duties and responsibilities of the various
tax collectors and tax commissioners. |