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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
9-11-170
Section 9-11-170 Spearing of commercial or nongame fish for sport - When, where and how permitted;
notice of competitive events. (a) The spearing of commercial or nongame fish solely for the
purpose of sport in all waters of this state, both fresh and salt, shall be lawful; provided,
that the person engaged in the act of spearing shall be completely submerged. "Commercial
or nongame fish" as used in this article shall be limited to those freshwater fish designated
as such by the Department of Conservation and Natural Resources and all species of saltwater
fish. "Spearing" as used in this article shall be limited to the use of a spear
or similar instrument that is held in the hand of the person using same and the use of a weapon,
other than a firearm, which propels or forces a projectile, arrow or similar device therefrom
to which a wire, rope, line, cord or other means of recovering the propelled projectile, arrow
or similar device is attached and is secured to the weapon or to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-170.htm - 1K - Match Info - Similar pages
9-11-56
Section 9-11-56 Nonresident freshwater fishing licenses - Trip license; penalty. Any nonresident
of this state 16 years of age or older shall not take, catch, kill or attempt to take, catch,
or kill any fish in any of the fresh waters of this state for a period of seven consecutive
days or less without first procuring a trip fishing license in the same manner provided for
other licenses provided in this article, by paying the sum of twenty-four dollars ($24), plus
a two dollar ($2) issuance fee, which fees shall be subject to adjustment as provided for
in Section 9-11-68, which license will authorize the holder thereof to fish in any of the
otherwise legally available fresh waters of this state during those hours occurring during
the then current license year for a period not to exceed 168 consecutive hours from the beginning
date and time, as selected and designated by the licensee to the issuing agent at the time
of issuance. The license fees for residents of the States of Florida,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-56.htm - 3K - Match Info - Similar pages
9-11-55
Section 9-11-55 Nonresident freshwater fishing licenses - Annual license; penalty. Nonresidents
of the state 16 years of age or older shall not take, catch, kill or attempt to take, catch,
or kill any fish in any of the fresh waters of this state without first procuring an annual
nonresident freshwater fishing license which shall authorize the holder to fish in any legally
available fresh waters of this state, by filing with any person authorized to issue the license
an affidavit stating the applicant's age, place of residence, and post office address and
after paying to the person issuing the license a fee of forty-four dollars ($44), plus a two
dollar ($2) issuance fee, which fees shall be subject to adjustment as provided for in Section
9-11-68. The license fees for residents of the states of Florida, Georgia, Louisiana, Tennessee,
and Mississippi shall, upon submittal of a valid driver license issued by one of those states
or, in the case of nondrivers, proof of residency of one of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-55.htm - 3K - Match Info - Similar pages
9-11-58
Section 9-11-58 Licenses of nonresident live fish and minnow dealers; fees of issuing authorities;
disposition of fees. (a) Any nonresident person, firm or corporation who engages in the capturing,
purchasing, raising, propagating, breeding or acquisition or possession of live fish for the
purpose of stocking or restocking any fresh waters of this state or the purchasing, raising,
propagating, breeding or acquisition of minnows to be used as bait either in or outside this
state where any or all of the foregoing are to be sold for stocking purposes or resale shall,
before engaging in such activities, purchase an annual license from the state Department of
Conservation and Natural Resources, which license shall be effective from October 1 through
September 30, next following. Such licenses shall be as follows: Nonresident retail dealer
$200.00 Nonresident wholesale dealer $250.00 (b) All such license fees shall be paid to and
permits obtained from the judge of probate or license...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-58.htm - 2K - Match Info - Similar pages
9-11-142
Section 9-11-142 Use of commercial fishing gear in public impounded waters and navigable streams
- License - Individual licenses required; exception for certain assistants. It is the intent
of this article that the license provided herein for the taking of commercial or nongame fish
from the public impounded waters and navigable streams of the State of Alabama shall be issued
upon an individual basis only, and, except to the extent otherwise provided for in this article,
each person engaging in such activities or operations shall be required to purchase said license.
It is hereby provided, however, that each person licensed pursuant to the provisions of Sections
9-11-141 and 9-11-142 may be assisted by one "helper" or assistant, who shall, while
in the course of such assistance, be located in the licensed person's boat and/or shall be
accompanied by the licensed person at all times. While engaged in providing such assistance,
said "helper" or assistant shall be exempt from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-142.htm - 1K - Match Info - Similar pages
9-11-413
Section 9-11-413 License fee; issuance of license; license to operate a commercial bird hunting
preserve. (a) Except as provided in subsection (b), the privilege license fee for operating
a hunting preserve shall be twenty-five dollars ($25) per year for the first 100 acres of
hunting preserve area plus five dollars ($5) per year for each additional 100 acres or part
thereof. Upon application to the judge of probate of the county in which the preserve is located
and payment of the license fee required in this subsection and an issuance fee of two dollars
($2), the judge of probate shall issue a privilege license to operate a hunting preserve to
the applicant. Privilege licenses to operate hunting preserves shall be issued on forms prescribed
by the Commissioner of Conservation and Natural Resources furnished to the judge of probate.
All fees collected by the judge of probate for issuing hunting preserve licenses shall be
remitted at the same time and in the same manner that hunting and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-413.htm - 2K - Match Info - Similar pages
9-11-55.5
Section 9-11-55.5 Nonresident family three-day fishing license. Effective with the license
year beginning September 1, 2014, nonresidents of any state, in lieu of any otherwise required
fishing licenses, may procure a nonresident three-day family fishing license, for a period
of three consecutive days or less by paying the same license fee and issuance fee as the nonresident
seven-day trip fishing license provided for in Section 9-11-56, which license will authorize
the holder thereof and up to four other members of his or her immediate family, comprised
of his or her parent, spouse, children, and grandchildren, which names shall be designated
on the license, to fish in any of the otherwise legally available fresh waters of this state
during those hours occurring during the then current license year for a period not to exceed
72 consecutive hours from the beginning date and time, as selected and designated by the licensee
to the issuing agent at the time of issuance. (Act 2014-340, p....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-55.5.htm - 1K - Match Info - Similar pages
9-11-417
Section 9-11-417 Hunting licenses required of preserve patrons; seven-day license; operators
as agent vendors of licenses. (a) Except for patrons hunting artificially propagated or pen-raised
birds on preserves licensed pursuant to subsection (b) of Section 9-11-413, Alabama hunting
licenses shall be required of all persons hunting on licensed hunting preserves. Alabama residents
shall be licensed under the regularly established game laws. Each non-resident hunting on
a licensed preserve shall be required to possess a regular non-resident annual hunting license
or a non-resident trip hunting license. (b) In lieu of a regular hunting license as provided
in subsection (a), either a resident or a non-resident may purchase a seven-day commercial
bird hunting preserve license that allows that person the privilege of hunting only artificially
propagated or pen-raised birds as designated by the Commissioner of Conservation and Natural
Resources as legal to hunt on a licensed commercial bird...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-417.htm - 2K - Match Info - Similar pages
9-11-45
Section 9-11-45 License to hunt on wildlife management areas; fee; violations. (a) Unless a
person is properly licensed for a particular activity under the wildlife heritage license,
any person who hunts on state operated wildlife management areas in this state shall pay a
special annual license fee of fifteen dollars ($15) in addition to the amount of the resident
or nonresident's licenses specified in Sections 9-11-44 to 9-11-49, inclusive, payment of
which shall be evidenced by a stamp, license, big game tag system, or other appropriate method
as the Commissioner of Conservation and Natural Resources may prescribe. (b) The issuing officer
or authority shall be allowed a fee of one dollar ($1) for each special license issued by
him or her, which issuing fee shall be in addition to the cost of the special license. In
counties where the judge of probate or issuing officer is on the fee system, the issuing fee
shall be retained by the judge of probate or issuing officer, and in counties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-45.htm - 2K - Match Info - Similar pages
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