37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state,
shall execute a compact, in substantially the following form, with the State of Mississippi,
and the Legislature approves and ratifies the compact in the form substantially as follows:
Northeast Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states
solemnly agree: Article I. The purpose of this compact is to promote and develop trade, commerce,
industry, and employment opportunities for the public good and welfare in northeast Mississippi
and northwest Alabama through the establishment of a joint interstate authority to acquire
certain railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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9-11-302
Section 9-11-302 Closing of land or water in areas to hunting and fishing. The Commissioner
of Conservation and Natural Resources is authorized to close to all hunting and fishing any
land or water within the boundary of a wildlife management area which is not under a cooperative
wildlife management agreement with the Department of Conservation and Natural Resources; provided,
that at least 90 percent of the said wildlife management area is under such agreement. (Acts
1939, No. 668, p. 1061, §3; Code 1940, T. 8, §110(3).)...
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9-11-304
Section 9-11-304 Carrying or possession of firearms. The carrying or possession of firearms
within any wildlife management area, except while in possession of a valid permit allowing
this privilege, is prohibited; provided, that the provisions of this section shall
not apply to any authorized law enforcement officer nor to any officer of the United States
Forest Service, the United States Bureau of Biological Survey, or of the Alabama Department
of Conservation and Natural Resources while in the pursuit of his official duty. (Acts 1939,
No. 668, p. 1061, §5; Code 1940, T. 8, §110(5).)...
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9-11-240
Section 9-11-240 Opening of season for hunting, etc., of female deer and unantlered
male deer. Any law of the State of Alabama to the contrary notwithstanding, the Commissioner
of Conservation and Natural Resources is hereby authorized to open a season in any county,
area or section of the state for the hunting, taking, capturing and killing of female
deer or unantlered male deer by a duly promulgated regulation when, in his best judgment,
he deems it necessary for biological reasons or because of crop damage to open the season
on such deer, provided this meets with the approval of the landowner or leaseholder. (Acts
1966, Ex. Sess., No. 180, p. 213, § 1.)...
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9-2-20.2
Section 9-2-20.2 Game and Fish Fund - Alabama Nongame Wildlife Endowment. (a) There
is hereby created within the Game and Fish Fund a special account to be known as the Alabama
Nongame Wildlife Endowment. The assets of said account shall consist of the following: (1)
The proceeds from the sale of reproductions of the said print and/or stamp; (2) The proceeds
of any gifts, grants and contributions to the state which are specifically designated for
inclusion in said account; and (3) Such other sources as may be specified by law. (b) The
Alabama Nongame Wildlife Endowment shall be administered by a board of trustees consisting
of the Director of Finance, the Secretary-Treasurer of the State Employees' Retirement System
and the Commissioner of the Department of Conservation and Natural Resources. Said board of
trustees shall have the power and authority to invest and reinvest the assets of the account
within the guidelines, limitations and restrictions that govern investment of the State...

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9-11-71
Section 9-11-71 Wildlife heritage license. (a) There is established a wildlife heritage
license. This license shall have a fee of nine dollars ($9), plus an issuance fee of one dollar
($1), which fees shall be subject to adjustment as provided for in Section 9-11-68,
if purchased separately from one of the other licenses. The wildlife heritage license shall
enable all Alabama residents age 16 through 64 years to do the following: Fish those waters
under the jurisdiction of the Division of Wildlife and Freshwater Fisheries as provided under
Rule 220-2-.42, Alabama Administrative Code, with a hook and line from the bank in other than
the person's county of residence; fish in Division of Wildlife and Freshwater Fisheries operated
public fishing lakes, provided that the person obtains the required permit; hunt small game,
except waterfowl, on Division of Wildlife and Freshwater Fisheries Wildlife Management Areas;
shoot on Division of Wildlife and Freshwater Fisheries shooting ranges; and...
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41-14-51
Section 41-14-51 Definitions. When used in this article, the following words and phrases
have the following meanings: (1) AGRICULTURE and AGRICULTURAL. Those activities, land, buildings,
and machinery relating to any of the following: a. The raising, harvesting, rotation, selling,
or marketing of crops or products of the soil planted, served, or saved including cereals,
vegetables, fruits, fibers, sugars, resins and pitches, grasses, grains, seeds, nuts, bulbs,
feed, forage, wood and wood by-products, nursery stock, including trees and shrubs or other
plants grown or kept for propagation, distribution, or sale, vegetable oils, flowers, silage,
pasturage, and other products and produce thereof. b. The feeding, breeding, management, raising,
marketing, sale, or production of livestock of all types, poultry, insects, fish, and other
aquatic animals for meat, leather, eggs, fur, milk, bone, liquids, and other products and
produce thereof. c. Recreational or educational activities directly...
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9-10A-3
Section 9-10A-3 Purpose of authorities. Watershed management authorities may be formed
in any watershed area of the state for the purpose of developing and executing plans and programs
relating to any phase of conservation of water, water usage, flood prevention, flood control,
water pollution control, wildlife habitat protection, agricultural and timberland protection,
erosion prevention and control of erosion, flood-water and sediment damages. (Acts 1991, No.
91-602, p. 1119, §3.)...
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