Code of Alabama

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9-12-115.1
Section 9-12-115.1 Landing and reporting requirements for certain saltwater finfish and other
seafood products. All saltwater finfish commercially harvested in the State of Alabama, except
those lawfully taken by purse seine, shall be landed in this state and reported through a
properly licensed Alabama seafood dealer. Other seafood products commercially harvested in
this state shall be landed in this state, or in lieu thereof any subject person shall comply
with any reporting procedures established by regulation of the Department of Conservation
and Natural Resources. The Commissioner of the Department of Conservation and Natural Resources
is hereby authorized to promulgate regulations which provide for and require reporting procedures
for both resident and nonresident Alabama commercial fishermen who sell or land seafood products
other than finfish outside the State of Alabama. Upon determination by the Commissioner of
the Department of Conservation and Natural Resources that any...
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9-16-81
Section 9-16-81 Licenses required; application; qualifications; fees. (a) All surface coal
mining operations shall be subject to this article, except as excluded in Section 9-16-99.
(b) No person shall engage in or carry out on lands within the state any surface coal mining
operations unless such person is a citizen of the United States or, if not a citizen of the
United States, a person who is legally present in the United States with appropriate documentation
from the federal government and has first obtained a license in accordance with this section.
The term of a license shall be continuous and shall authorize the licensee, subject to the
other provisions of this article, to engage in surface coal mining operations unless the license
shall be suspended or revoked in accordance with this article. Suspension, revocation, or
subcontracting shall in no way relieve the licensee of his or her obligation to comply with
the reclamation requirement of this article. (c) An applicant for a...
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8-19-12
Section 8-19-12 Violations. (a) Any person who continuously and willfully violates any provision
of this chapter shall be guilty of a Class A misdemeanor. (b) In addition to any other penalties
set forth in this chapter, a person who violates subdivision (23) of Section 8-19-5: (1) Shall
be guilty of a Class A misdemeanor. (2) Shall be subject to the revocation of any license
or permit pertaining to the sale or distribution of cigarettes or other tobacco products,
including, but not limited to, any license or permit issued by the Commissioner of Revenue
pursuant to Chapter 25 of Title 40. (c) Notwithstanding any other provision of law, any law
enforcement officer or agent of the Department of Revenue shall seize any cigarettes that
are acquired, held, owned, possessed, transported in, imported into, or sold or distributed
in this state in violation of subdivision (23) of Section 8-19-5. Any cigarettes so seized
shall be deemed contraband goods and shall be confiscated and destroyed....
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32-6-281
Section 32-6-281 Issuance of distinctive plates; design; proof of licensure; fees; use of plates
or tags. (a) As used in this section, "emergency medical services provider" or "EMSP"
means a paramedic, emergency medical technician - intermediate, advanced emergency medical
technician, or emergency medical technician who is currently licensed with the Alabama Department
of Public Health, Office of Emergency Medical Services. (b)(1) Notwithstanding Sections 32-6-64,
32-6-67, and 32-6-68, an EMSP, upon application and subject to this section, may be issued
a distinctive motor vehicle license plate as identification as an EMSP. (2) In addition to
the proper numbers, words, and insignias used on the standard license plate issued for motor
vehicles, the distinctive plate issued for an EMSP shall have a design created by the Alabama
Department of Public Health, Office of Emergency Medical Services. (c)(1) The distinctive
license plate provided in this section shall be approved by the...
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9-11-56.5
Section 9-11-56.5 Disabled three-day saltwater fishing event license. (a) Effective with the
license year beginning September 1, 2019, there shall be a disabled three-day saltwater fishing
event license for events sanctioned by the Commissioner of the Department of Conservation
and Natural Resources. (b) Except as otherwise provided in this section for additional persons,
the license shall permit up to 20 disabled residents or nonresidents, plus up to 20 resident
and nonresident assistants, in the numbers as determined to be reasonably necessary by the
Department of Conservation and Natural Resources, to purchase the license as an alternative
to any recreational saltwater fishing license otherwise applicable under this chapter. The
license shall permit the persons, for a period not to exceed 72 consecutive hours, to engage
in those same activities as the holders of the annual saltwater fishing license in Section
9-11-53.1. (c) The license fee shall be one hundred dollars ($100). (d)...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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32-6-272
Section 32-6-272 Issuance of distinctive plates; lists of members; fees; violations. (a) The
distinctive license plates here provided for shall be prepared by the Commissioner of Revenue
and shall be issued through the judge of probate, license commissioner, or other license issuing
official of the several counties of the state in like manner as are other motor vehicle license
plates or tags and such officers shall be entitled to their regular fees for such service.
(b) The Alabama Forestry Commission shall prepare a list of all members of certified volunteer
fire departments and the Firefighters' Personnel Standards and Education Commission shall
prepare a list of all members of paid or part-paid fire departments. The Alabama Forestry
Commission shall also add to the list any retired volunteer firefighter retired from a volunteer
fire department in another state who submits proof to the commission of eligibility pursuant
to this division. The Forestry Commission and the Firefighters'...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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22-27-5
Section 22-27-5 Authority of localities to establish charges, fees, etc., and enter into mutual
agreements or contracts; approval of department; licensing of private or corporate agencies;
permits and bonds; nonpayment of fees, etc. (a) Fees, etc.; mutual agreements or contracts.
The county commission or municipality undertaking the responsibility for providing services
to the public under this article may establish fees, charges and rates and may collect and
disburse funds within cooperating areas or districts, inside or outside the corporate limits
of municipalities or inside or outside of county boundaries, for the specific purpose of administering
this article and providing and operating a solid waste program. Also, said county commission
or public authority may enter into mutual agreements or contracts with the government bodies
of other counties, municipalities, corporations or individuals, where deemed to be mutually
economical and feasible, to jointly or individually collect,...
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31-13-3
Section 31-13-3 Definitions. For the purposes of this chapter, the following words shall have
the following meanings: (1) ALIEN. Any person who is not a citizen or national of the United
States, as described in 8 U.S.C. ยง 1101, et seq., and any amendments thereto. (2) BUSINESS
ENTITY. Any person or group of persons employing one or more persons performing or engaging
in any activity, enterprise, profession, or occupation for gain, benefit, advantage, or livelihood,
whether for profit or not for profit. Business entity shall include, but not be limited to,
the following: a. Self-employed individuals, business entities filing articles of incorporation,
partnerships, limited partnerships, limited liability companies, foreign corporations, foreign
limited partnerships, foreign limited liability companies authorized to transact business
in this state, business trusts, and any business entity that registers with the Secretary
of State. b. Any business entity that possesses a business...
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