Code of Alabama

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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...
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9-11-19
Section 9-11-19 Assent to federal act relating to fish restoration and management projects;
disposition of fishing license fees generally. The State of Alabama hereby assents to the
provisions of the act of Congress entitled "An act to provide that the United States
shall aid the states in fish restoration and management projects, and for other purposes,"
approved August 9, 1950 (Public Law 681, 81st Congress), and the Department of Conservation
and Natural Resources of the State of Alabama is hereby authorized, empowered and directed
to perform such acts as may be necessary to the conduct and establishment of cooperative fish
restoration projects, as defined in said act of Congress, in compliance with said act and
rules and regulations promulgated by the secretary of the appropriate federal agency thereunder;
and no funds accruing to the State of Alabama from license fees paid by fishermen shall be
diverted for any other purpose than the administration of the game and fish activities...

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9-11-55.2
Section 9-11-55.2 Nonresident saltwater fishing license; cost; disposition of fees; penalty
for violation. (a) A nonresident of this state who is age 16 or older, shall not take, catch,
kill, possess, or attempt to take, catch, kill, or possess any fish in any of the waters of
this state except those waters for which a license is required by Section 9-11-53, below that
line defined in Rule 220-2-.42(1) of the Department of Conservation and Natural Resources
as published in the Alabama Administrative Code, by angling with rod and reel or by use of
any artificial bait, fly, lure, gig, cast net, bow, crab traps that are not required to be
licensed by Section 9-12-124, or by spear fishing, as defined by Section 9-11-170, without
first procuring a nonresident saltwater fishing license. The cost of nonresident saltwater
fishing licenses shall be as follows: (1) A nonresident annual saltwater fishing license shall
cost forty-four dollars ($44), plus a one dollar ($1) issuance fee, which fees...
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9-12-28
Section 9-12-28 Oysters management stations; harvest records. The Commissioner of Conservation
and Natural Resources may establish by rule oyster management stations to be used by persons
or boats harvesting or landing oysters taken from the public reefs or public water bottoms
of this state. The oyster management stations so established in conjunction with other locations
designated by the Director of the Marine Resources Division and approved in writing by the
commissioner shall be the only ports used by persons or boats landing such oysters in Alabama
by water and it is unlawful to so use any other port for landing oysters. When oyster management
stations are opened, all oyster catchers taking oysters from the public reefs shall be required
to check out and check in at a management station. The rule establishing oyster management
stations may also provide for the Marine Resources Division to require oyster harvest records.
A commercial oyster catcher shall record all information...
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9-12-93
Section 9-12-93 License for boat used for taking or carrying shrimp. It shall be unlawful for
any person to use any boat for the purpose of drawing a seine or trawl used in catching shrimp
or hauling or carrying shrimp without first having secured an annual license due and payable
on or before the opening date of the season as set by the Commissioner of Conservation and
Natural Resources in each and every year as follows: For each and every boat owned by a resident
of this state, there shall be an annual license fee of fifty dollars ($50) for commercial
boats under 30 feet in length, seventy-five dollars ($75) for commercial boats from 30 to
45 feet in length, one hundred dollars ($100) on commercial boats over 45 feet in length,
and fifteen dollars ($15) on all recreational boats regardless of length. Recreational boats
can use trawls of 16 feet or less as measured at the cork line or main top line to catch,
or attempt to catch, shrimp for bait or noncommercial purposes, not to exceed...
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33-5-51
Section 33-5-51 Operation of personal watercraft. (a) As used in this section, "personal
watercraft" means a vessel which uses an inboard motor powering a water jet pump as its
primary source of motive power and which is designed to be operated by a person sitting, standing,
or kneeling on the vessel, rather than the conventional manner of sitting or standing inside
the vessel. (b) A person may not operate a personal watercraft on the waters of this state,
as waters are defined in Section 33-5-3, unless each person operating, riding on, or being
towed by the vessel is wearing a personal flotation device approved by the United States Coast
Guard, in accordance with rules and regulations by the Commissioner of the Department of Conservation
and Natural Resources. (c) A person operating a personal watercraft on the waters of this
state that does not have self circling capability, shall have a lanyard type engine cutoff
switch and must attach the lanyard to the person, clothing, or...
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40-12-28
Section 40-12-28 Disposition of proceeds of funds from licenses pertaining to timber or timber
products. All occupation license or privilege taxes imposed by the state for engaging in any
business dealing with timber or timber products shall be paid into the Conservation Fund of
the Department of Conservation and Natural Resources. (Acts 1935, No. 500, p. 1078; Code 1940,
T. 51, ยง911.)...
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40-23-4.4
Section 40-23-4.4 Exemption form for equipment for certain commercial fishing vessels. In connection
with the purchase of material, equipment, or machinery for commercial fishing vessels described
in subdivision (13) of subsection (a) of Section 40-23-4, and therefore exempt from taxation
under that section, the filing by the purchaser at retail of the material, equipment, or machinery
with the seller of a certificate in substantially the following form shall relieve the seller
of any obligation to collect tax under Chapter 23 of this title with respect to the sales
described in that chapter: Exemption certification respecting material, equipment, or machinery
which, at any time, enters into and becomes a component part of 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. The undersigned ___,
(name) (address) hereby certifies...
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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...
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