Ala. Code § 45-42-200.14

The county license commissioner shall take applications for replacement of motor vehicle license tags which have been lost, destroyed, or mutilated, and forward such application to the State Department of Revenue in the same manner that judges of probate or license inspectors are directed to do under this code. For services in this connection, he or she shall charge and collect the same fees prescribed herein. Such fees, less the amount required by this code, sent with the application to the State Department of Revenue, shall be the property of the county and shall be paid into the general fund of the county at the same time that other monies due the county pursuant to this part are paid.