9-12-150
Section 9-12-150 Artificial reef construction permit; transportation, inspection, etc.,
of reef materials; bond; penalties. (a) Before any person, firm, corporation, or association
constructs or attempts to construct an artificial fishing reef in the coastal waters of the
State of Alabama as defined by Section 9-7-10, or waters approved by the U.S. Army
Corps of Engineers adjacent to or which may affect the coastal area of Alabama as defined
by Section 9-7-10, and transports or attempts to transport material from which artificial
reefs may be constructed through the waters of this state, the person, firm, corporation,
or association shall have the material inspected and approved by and shall obtain a permit
from the Alabama Department of Conservation and Natural Resources, Marine Resources Division,
or any agency designated in the future by the division, the cost of which shall be twenty-five
dollars ($25) per reef and shall be credited to the Marine Resources Fund. Materials are...

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9-12-211
Section 9-12-211 Taking or possession of alligators, eggs, parts or skins prohibited
except as provided; applicability of section; penalty. No person shall take or possess
the eggs of alligators, alligators, or their parts or skins in any county of this state except
as provided for in this article, and the provisions of this section shall not apply
to legal finished products, alligators or parts thereof legally acquired prior to May 17,
1989, or alligators harvested or collected under a permit from the Commissioner of the Department
of Conservation and Natural Resources. Violation of this section is a Class C felony.
(Acts 1989, No. 89-874, p. 1749, §12.)...
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9-12-54.1
Section 9-12-54.1 Live saltwater bait dealers license. Before any person, firm, or corporation
engages in the taking, catching, transporting, or selling of live saltwater bait and the transporting
of dead saltwater bait for commercial purposes, he or she shall have in his or her possession
a live saltwater bait dealers license. "Live saltwater bait" shall be defined by
regulation promulgated by the Commissioner of the Department of Conservation and Natural Resources.
The license shall be sold and issued by the Department of Conservation and Natural Resources
to any live saltwater bait dealer upon payment of a fee of one hundred dollars ($100), which
shall entitle the person to sell live saltwater bait from a place of business and operate
one designated live bait catcher boat and one transport truck, or two hundred dollars ($200)
for the right to sell live saltwater bait from a place of business and operate two designated
live bait catcher boats and two transport trucks. Detailed...
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27-32-14
Section 27-32-14 Conservation or liquidation of property. (a) An order to conserve the
assets of a foreign or alien insurer shall require the commissioner forthwith to take possession
of the property of the insurer within this state and to conserve it, subject to the further
direction of the court. (b) An order to liquidate the assets in this state of a foreign insurer
shall require the commissioner forthwith to take possession of the property of the insurer
within this state and to liquidate it, subject to the orders of the court and with due regard
to the rights and powers of the domiciliary receiver as provided in this chapter. (Acts 1971,
No. 407, p. 707, §633.)...
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32-6-680
Section 32-6-680 Issuance of distinctive plates; fees; design. (a) Notwithstanding Sections
32-6-64, 32-6-67, and 32-6-68, upon application to the judge of probate or license commissioner,
compliance with motor vehicle registration and licensing laws, payment of regular fees required
by law for license plates for private passenger or pleasure motor vehicles, and payment of
an additional annual fee of fifty dollars ($50), owners of motor vehicles who are residents
of Alabama shall be issued distinctive law enforcement memorial license plates. (b) These
plates shall be valid for five years, and may then be replaced with either conventional, personalized,
or new law enforcement memorial license plates. (c) Payment of required license fees and taxes
for the years during which a new plate is not issued shall be evidenced as provided in Section
32-6-63. (d) Officials from the State Law Enforcement Memorial in Anniston, Alabama, may submit
a design of the plate honoring law enforcement...
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33-5-23
Section 33-5-23 Muffling devices and sirens. (a) The exhaust of every internal combustion
engine used on any vessel shall be effectively muffled by equipment so constructed and used
as to muffle the noise of the exhaust in a reasonable manner. The use of cutouts is prohibited,
except for vessels competing in a regatta or official boat race, and for such vessels while
on trial runs. (b) No person shall use or have on board his vessel a siren of any type while
operating on the waters of this state except as may be specifically allowed by the Commissioner
of Conservation and Natural Resources for enforcement purposes. (Acts 1959, No. 576, p. 1442,
§20; Acts 1961, No. 878, p. 1377, §6.)...
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40-12-311
Section 40-12-311 Who must procure license. It shall be unlawful for any person, firm,
corporation, association, or copartnership, either foreign or domestic, to operate, maintain,
open, or establish any store in this state without first having obtained a license to do so
from the probate judge or license commissioner of the county in which the store is located,
as hereinafter provided. In instances where stores are located in more than one county, the
licensee must procure licenses in the county where his principal or main store is located
for all stores wheresoever located. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §620;
Acts 1945, No. 430, p. 675.)...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed to them in this section: (1) PERSON or COMPANY.
Any individual, firm, company, partnership, association, corporation, receiver or trustee,
or any other group or combination acting as a unit, and the plural as well as the singular
number, unless the intention to give a more limited meaning is disclosed by the context. (2)
DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner
of Revenue of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the
following: a. A sale of tangible personal property by wholesaler to licensed retail merchants,
jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers
to users or consumers, not for resale. b. A sale of tangible personal property or products,
including iron ore, and including the furnished container and label of such...
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40-29-91
Section 40-29-91 Jeopardy assessment - Other taxes. (a) If the commissioner or his delegate
finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his
property therein, or to do any other act tending to prejudice or to render wholly or partly
ineffectual proceedings to collect any tax imposed by this title other than income tax, the
commissioner or his delegate may issue notice of such finding to the taxpayer by personal
service or mailing to his/her last known address, together with a demand for immediate payment
of the tax declared to be in jeopardy, including penalties and additions thereto and such
tax, penalty, interest, and additions thereto shall be immediately due and payable. A final
assessment of such tax may be entered immediately and if the assessment is not paid upon such
demand of the commissioner or his delegate, the commissioner or his delegate may forthwith
issue a warrant for levy and distraint of any personal property of the taxpayer...
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