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28-3-227
Section 28-3-227 Removal, restoration, etc., for use or reuse, unauthorized sale, etc., of
revenue, etc., stamps, crowns or lids. Whoever removes or otherwise prepares any Alabama revenue
stamps, crowns or lids or stamps, crowns or lids used to identify alcoholic beverages sold
or distributed by state liquor stores with intent to use or cause the same to be used after
they have already been used or buys, sells, offers for sale or gives away any such washed
or removed and restored stamps, crowns or lids to any person for using or who used the same
or has in his possession any washed or restored or removed or altered stamp, crown or lid
for the purpose of indicating the payment of any tax provided for in this chapter or reuses
any stamp, crown or lid which has heretofore been used for the purpose of paying any tax provided
in this chapter or identifying any articles enumerated and defined in this chapter or whoever,
except the board or persons, firms, corporations or associations of...
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28-4-1
Section 28-4-1 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BREWER. Every person, firm, association or corporation that manufactures fermented liquors
of any name or description from malt, wholly or in part, or from any substitute therefor.
(2) DISTILLER. Every person, firm, association or corporation that produces distilled spirits
or who brews or makes mash, wort or wash fit for distillation or for the production of spirits
or who, by any process of evaporation, separates alcoholic spirits from any fermented substance
or who, making or keeping mash, wort or wash, has also in possession or use a still. (3) LIQUOR
NUISANCES. a. Any rooms or structures used for the unlawful manufacture, sale, furnishing,
distilling, rectifying, brewing or keeping of liquors or beverages that are prohibited by
the laws of Alabama to be manufactured, sold or otherwise disposed of...
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40-25-6
Section 40-25-6 Fraud in use or reuse of stamps; counterfeit stamps. Whoever removes or otherwise
prepares any Alabama Revenue Stamps with intent to use, or cause the same to be used, after
it has already been used, or buys, sells, offers for sale or gives away any such washed, removed,
or restored stamps to any person for using or who used the same, or has in his possession
any washed, restored, removed, or altered stamp which has been removed from the article to
which it has been previously affixed, or whoever for the purpose of indicating the payment
of any tax hereunder reuses any stamp which has heretofore been used for the purpose of paying
any tax provided in this article, or whoever except the Department of Revenue sells any Alabama
Revenue Stamps not affixed to taxable tobaccos as provided herein, is guilty of a felony and,
upon conviction, shall be punished by imprisonment in the penitentiary for not less than a
year and a day, nor more than five years, and in addition may be...
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13A-8-121
Section 13A-8-121 Acts punishable as misdemeanors. It shall be a misdemeanor for any person
to knowingly: (1) Obtain or attempt to obtain cable television service from a company by trick,
artifice, deception or other fraudulent means with the intent to deprive such company of any
or all lawful compensation for rendering each type of service obtained; (2) Assist or instruct
any other person in obtaining or attempting to obtain any cable television service without
payment of all lawful compensation to the company providing such service; (3) Make or maintain
a connection or connections, whether physical, electrical, mechanical, acoustical or by other
means, with any cables, wires, components or other devices used for the distribution of cable
television without authority from the cable television company; (4) Make or maintain any modification
or alteration to any device installed with the authorization of a cable television company
for the purpose of intercepting or receiving any program...
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28-3-187
28-3-187 Section 28-3-187 Identification on containers; procedures; penalties (a) For the protection
of the public welfare, health, peace and morals of the people of this state, including without
limitation regulation of the quality of malt or brewed beverages sold, offered for sale or
held for sale within this state, and for the protection of the tax revenues accruing to the
state by virtue of taxes levied on malt or brewed beverages, it is hereby declared the intention
and purpose of this article that the board shall require all manufacturer licensees, or in
lieu thereof, all importer licensees to affix Alabama identification, as will be prescribed
by the board, to all original containers in which malt or brewed beverages is normally placed
and prepared for market, received, sold or handled, before such beverages are sold, offered
for sale or held for sale within this state. Provided, however, a wholesaler licensee may,
subject to the rules and regulations promulgated by the board,...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
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40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
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8-6-8
Section 8-6-8 Registration of securities - Registration statement; conditions precedent; bond;
notice of action; fees; quarterly reports and financial statements; discharge from supervision.
(a) A registration statement on securities may be filed by the issuer, any other person on
whose behalf the offering is to be made, or a registered dealer. Any document filed under
this article within five years preceding the filing of a registration statement may be incorporated
by reference in the registration statement to the extent that the document is currently accurate.
The commission may permit, by rule or otherwise, the omission of any item of information or
document from any registration statement. (b) The Securities Commission may require as a condition
of registration by qualification or coordination that: (1) proceeds from the sale of the registered
security be impounded until the issuer receives a specified amount, or (2) any security issued
within the past three years, or to be...
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9-11-91.1
Section 9-11-91.1 Unauthorized fishing from or near fish farm. (a) It shall be unlawful for
any person to fish or take fish from any fish farm except with the consent of the owner thereof.
Any person possessing fishing tackle on the premises of a fish farm shall be rebuttably presumed
to be fishing. (b) Any motor vehicle, or fishing tackle, or other fishing equipment which
has been or is used for illegal fishing shall be contraband, and, in the discretion of the
circuit court may be forfeited to the county wherein the violation occurred, as provided by
law. A commercial fish pond shall be posted with signs which are readable from the public
right-of-way. (c) The sheriff or any other person authorized to enforce the game and fish
laws of this state who apprehends any person violating the provisions of this section, or
who finds any vehicle which is being or has been used in illegal fishing shall seize the vehicle
and any fishing tackle and other fishing equipment found in the possession...
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