40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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3-5-13
Section 3-5-13 Procedure for sale of livestock or animal when not reclaimed by owner,
etc.; disposition of proceeds of sale. If the owner or his agent shall not, when he has made
no bond, reclaim his livestock or animal within 24 hours after the judge of the district
court shall have ascertained such damages, then the judge of the district court shall order
the same sold by a constable of the precinct or by someone appointed to act as such or by
the sheriff or his deputy or by the law enforcement officer of a municipality. Such officer,
upon the making of such order, shall sell the same upon giving five days' notice of such sale
by publication one time in a newspaper published in the county, said notice to contain a brief
description of the livestock or animal to be sold and the time and place of sale. But
out of the proceeds such officer shall pay the costs and expenses and damages due the plaintiff
and the expenses of taking up, keeping and caring for such livestock or animal, and...

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3-2-21
Section 3-2-21 Notification of owner of animal taken up and impounded; filing of notice
with probate judge where owner cannot be located; procedure for recovery of animal
by owner. (a) The owner of any livestock taken up and impounded as provided in Section 3-2-20,
if known, shall be served personally with notice thereof, which notice shall specify the number
and kind of livestock or animals impounded. If the owner of any livestock or animal
taken up is unknown or cannot be located, the officer or person taking up the livestock or
animal shall, within two days after so taking it up, file a notice in writing with
the judge of probate of the county where the livestock or animals were estray. The judge of
probate shall record such notice in a book showing a description of the animal and
the place where picked up and the date and, for such service, shall be entitled to charge
a fee of not exceeding $.50 to be collected from the impounder. (b) The owner of such livestock
or animals shall...
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3-5-5
Section 3-5-5 Recovery of livestock or animals by owner upon payment of fees, damages and costs
of feeding animals; disposition of fees, damages, etc. The owner of the livestock or animal
shall have the right to secure such livestock or animal upon the payment of a fee of
$1.00 for each head of livestock or animal taken up to the officer taking up such livestock
or animal upon the public lands, highways, streets or roads in the State of Alabama,
together with such damages, if any, as may have been suffered by any person and the actual
cost of feeding such animal during the period held by such officer if there have been
no proceedings in court. Upon such payment being made, the fee of $1.00 for taking up the
animal shall be paid to the officer making the seizure and the amount collected as
damages and the actual cost of feeding the animal shall be paid over to the person
damaged and to the person at whose expense such animal was fed during the period of
retention; provided, that for any...
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3-5-1
Section 3-5-1 "Livestock" or "animal" defined. The term "livestock"
or "animal," where it occurs in this chapter, shall be held to be limited
to and to refer to equine or equidae, cows, calves, yearlings, bulls, oxen, sheep, goats,
lambs, kids, hogs, shoats, and pigs. (Acts 1939, No. 368, p. 487; Code 1940, T. 3, §77; Act
2004-627, p. 1421, §1.)...
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2-15-21
Section 2-15-21 Registration of brands by livestock owners; fees; certificate of registration.
(a) Any livestock owner who uses a brand to identify his or her livestock must register such
brand by applying to the department. The application shall be made on forms prescribed and
furnished by the department, which application shall be accompanied by a fee established by
the Alabama Board of Agriculture and Industries for the first position on the animal
on which the brand appears and a fee established by the Board of Agriculture and Industries
for each additional position of the animal on which the brand appears. A facsimile
of the brand to be registered shall also be furnished by the applicant. If the brand described
in the application or one similar or closely resembling a registered brand has not been previously
registered by another livestock owner and the brand complies with standards and requirements
of brands acceptable for registration as prescribed by the board pursuant to...
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3-1-6
Section 3-1-6 Liability of owner, etc., for injuries to livestock, etc., caused by dog while
off premises of owner, etc. If any dog, not being at the time on the premises of the owner
or person having charge thereof, shall kill or injure any livestock, the owner or person having
such dog in charge shall be liable for damages sustained by the killing or maiming of any
livestock and for the full costs of the action. (Code 1907, §2471; Code 1923, §5679; Code
1940, T. 3, §6.)...
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3-2-3
Section 3-2-3 Investigation of seizure by department; procedure for return of animal
where owner located, etc. The Department of Agriculture and Industries, upon receipt of a
notice from a person who has seized an estrayed animal as provided in Section 3-2-2,
shall investigate such seizure in an effort to locate the owner of the animal. In the
event the owner is located and the ownership established, the animal shall be returned
to the person found to be the owner thereof upon payment by such person to the seizor the
actual cost for keeping the animal, together with the actual amount of damages which
he may have suffered as a result of the animal being upon his premises. (Acts 1959,
No. 258, p. 821, §3.)...
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3-1-11.1
Section 3-1-11.1 Killing or disabling livestock; penalty. (a) Any person, who unlawfully, wantonly,
or maliciously kills, disables, disfigures, destroys, or injures the livestock of another
while the livestock is on the premises of the owner of the livestock or on the premises of
a person having charge thereof shall be guilty of a Class C felony. (b) In addition to being
guilty of a Class C felony, any person who unlawfully, wantonly, or maliciously kills, disables,
disfigures, destroys, or injures the livestock of another while the livestock is on the premises
of the owner of the livestock, or on the premises of a person having charge thereof, shall
be liable for damages sustained by the killing, disabling, disfiguring, or destroying of the
livestock in an amount equal to double the value thereof. (c) For purposes of this section,
livestock is defined as equine or equidae, cows, swine, goats, and sheep. (Acts 1993, No.
93-719, p. 1406, §§1-3; Act 2004-627, p. 1421, §1.)...
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3-2-22
Section 3-2-22 Sale of animals taken up and impounded. If the owner or his agent shall not
reclaim his livestock or animal within the time allowed in this article, the poundkeeper
or officer shall sell the same upon giving five days' notice of such sale by publication one
time in a newspaper published in the county, said notice to contain a brief description of
the livestock or animal to be sold and the time and place of sale, and out of the proceeds
he shall pay the cost and expenses of taking up, keeping and caring for such livestock or
animal, the cost of the sale and the fees provided for in Sections 3-2-20 through 3-2-23
and the balance, if any, shall be paid to the owner, if known. In the event no newspaper is
published in the county, a copy of the notice of the sale shall be posted in at least three
public places in the vicinity where the livestock was taken up. All such sales shall be conducted
in the county where the livestock was taken up and impounded. (Acts 1951, No. 822,...
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