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33-5-60
Section 33-5-60 Reciprocal agreements with other states. The Director of Public Safety
and Commissioner of Conservation and Natural Resources are empowered to enter into reciprocal
agreements with other states constituting an exchange of rights or privileges in the use of
boater safety certifications, vessel operator's certifications, or vessel operating privileges,
within this state by residents of other states. Nothing in this article shall in any way affect
the revocation of certifications of another state. The reciprocal agreement can be annulled
on notice issued to either party by the other party within 30 days. No agreement shall authorize
a person who has been a resident of this state for the past 90 days to operate a motorized
vessel in this state without a valid boater safety certification issued by the Director of
Public Safety of this state. (Acts 1994, No. 94-652, p. 1243, §13.)...
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33-5-16
Section 33-5-16 Certificates of registration and numbers generally - Transfer of interest
or destruction or abandonment of vessel; change of address; duplicate registration certificates.
(a) The owner shall furnish the Department of Conservation and Natural Resources notice of
the transfer of all or any part of his or her interest other than the creation of a security
interest in a vessel numbered in this state pursuant to this article or of the destruction
or abandonment of such vessel within 15 days thereof. Such transfer, destruction, or abandonment
shall terminate the certificate for such vessel; except, that in the case of a transfer of
a part interest which does not affect the owner's right to operate such vessel, such transfer
shall not terminate the certificate. (b) Any holder of a certificate shall notify the Department
of Conservation and Natural Resources within 15 days if his or her address no longer conforms
to the address appearing on the certificate and shall, as a part...
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33-5-67
Section 33-5-67 Operation while certification is cancelled, suspended, or revoked prohibited;
penalties. Any person whose boater safety certification or vessel operator's certification
issued in this or another state or whose vessel operating privilege as a nonresident has been
cancelled, suspended, or revoked, as provided in this article, and who operates any motorized
vessel upon the waters of this state while certification or privilege is cancelled, suspended,
or revoked shall be guilty of a Class C misdemeanor and, upon conviction, is punishable as
provided in Sections 13A-5-7 and 13A-5-12. Any person so convicted shall be fined not less
than one hundred dollars ($100). Also, at the discretion of the Commissioner of Conservation
and Natural Resources, the person's certification or privilege may be revoked for an additional
revocation period of six months. (Acts 1994, No. 94-652, p. 1243, §20.)...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the United States Coast
Guard and licensed by the State of Alabama Department of Conservation and Natural Resources,
purchased at retail on or after the effective date of such tax, for storage, use, or other
consumption in the county at the rate of one percent of the sales price of such property or
the amount of tax collected by the seller, whichever is greater, except as provided in...
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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after the effective date of such tax, for storage, use, or other consumption
in the county at the rate of one percent of the sales price of such property or the amount
of tax collected by the seller, whichever is greater, except as provided in subdivisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.03.htm - 5K - Match Info - Similar pages
32-6-150
Section 32-6-150 Issuance and sale of tags or plates for motor vehicles, motorcycles,
and motor-driven cycles. (a) Owners of motor vehicles, motorcycles, and motor-driven cycles
who are residents of Alabama, upon application to the judge of probate or commissioner of
licenses complying with the state motor vehicle laws relating to registration and licensing
of motor vehicles and payment of the regular license fee for tags or plates as provided by
law for private passenger, pleasure motor vehicles, motorcycles, or motor-driven cycles and
the payment of an additional annual fee of fifty dollars ($50), shall be issued personalized
license tags or plates upon which, in lieu of the numbers prescribed by law, shall be inscribed
special letters, figures, numbers, or other marks, emblems, symbols, or badges of distinction
or personal prestige or a combination of these as are approved for and assigned to the application
by the Department of Revenue. (b) Except for license tags or plates for...
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45-17-243.02
Section 45-17-243.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one
percent of the sales price of such property, or, if applicable, such lesser rate as may then
be in effect as determined by the governing body of the county pursuant to Section
45-17-243.08, on the storage, use, or other consumption in the county of tangible personal
property, not including, however, materials and supplies bought for use in fulfilling a contract
for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft
and commercial fishing vessels of over five tons load displacement as registered with the
U. S. Coast Guard and licensed by the State Department of Conservation and Natural Resources,
but if, and only if: (1) Such property is purchased at retail, on or after the effective date
of such tax, for storage, use, or other consumption in the county on or after the...
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45-39-245.42
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one
percent of the sales price of such property, or, if applicable, such lesser rate as may then
be in effect as determined by the governing body of the county pursuant to Section
45-39-245.48, on the storage, use, or other consumption in the county of tangible personal
property, not including, however, materials and supplies bought for use in fulfilling a contract
for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft
and commercial fishing vessels of over five tons load displacement as registered with the
U.S. Coast Guard and licensed by the State Department of Conservation and Natural Resources,
but if and only if: (1) Such property is purchased at retail, on or after the effective date
of such tax, for storage, use, or other consumption in the county on or after the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.42.htm - 2K - Match Info - Similar pages
36-15-1
Section 36-15-1 Duties generally. The Attorney General shall keep his or her office
at the capital city and perform the following duties: (1)a. He or she shall give his or her
opinion in writing, or otherwise, on any question of law connected with the interests of the
state or with the duties of any of the departments, when required by the Governor, Secretary
of State, Auditor, Treasurer, Superintendent of Education, Commissioner of Agriculture and
Industries, Director of Finance, Comptroller, State Health Officer, Public Service Commissioners,
Commissioner of Conservation and Natural Resources, or the Commissioner of the Department
of Revenue or any other officer or department of the state when it is made, by law, his or
her duty so to do, and he or she shall also give his or her opinion to the Chairman of the
Judiciary Committee of either house, when required, upon any matter under the consideration
of the committee. b. The Attorney General shall give his or her opinion, in writing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-15-1.htm - 9K - Match Info - Similar pages
40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
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