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9-11-300
Section 9-11-300 Establishment. The Department of Conservation and Natural Resources, through
the Commissioner of Conservation and Natural Resources, is hereby authorized and directed
to establish by proclamation such wildlife management areas as may be in the public interest
and to enter into agreements with the United States Forest Service, the United States Bureau
of Biological Survey, the Tennessee Valley Authority or other owners, lessees or administrators
of such lands as may be necessary and suitable for the purpose of establishing wildlife management
areas. Such agreements shall provide for the fixing and demarcation of the boundaries of said
area or areas, define the responsibilities of the Department of Conservation and Natural Resources
and the cooperating party or parties for restocking of wildlife species, the planting and
cultivation of game and fish foods, the protection of such areas from predatory animals and
unauthorized hunting or fishing and any other work necessary...
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9-2-20
Section 9-2-20 Game and Fish Fund - Created; composition. There is hereby created and there
shall be a fund which shall be known as the Game and Fish Fund. This fund shall consist of:
(1) All moneys received for all occupational licenses or privilege taxes imposed by the state
on any person, firm or corporation for engaging in any business or activity relating to taking,
catching, capturing or killing of any fur-bearing or game animal or game bird in this state
or the taking, catching, capturing or killing of any fish in the public or territorial waters
of this state; (2) All moneys derived from the levying or imposition upon any person, firm
or corporation of any tax, license, permit, certificate, fee or any other charge by whatsoever
name called pursuant to the game and fish laws of this state or rules and regulations based
thereon; (3) All moneys derived from the administration and enforcement of the game and fish
laws of this state, or rules and regulations based thereon; (4) All...
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32-8-8
Section 32-8-8 Right of inspection for violations. (a) Any sheriff, deputy sheriff, policeman
of an incorporated municipality or duly authorized representative of the Department of Public
Safety or Department of Revenue of this state may enter into the premises of any automobile
salvage dealer, junkyard, automobile, or other motor vehicle dealer licensed therefor by the
State of Alabama or any political subdivision thereof and inspect the identification numbers
of all motor vehicles or parts thereof contained on said premises, at any time of the day
or night in order to enforce the provisions of this chapter. (b) Any sheriff, deputy sheriff,
policeman of an incorporated municipality, or duly authorized commissioned law enforcement
officer of the Department of Public Safety or the Department of Revenue of this state shall
have the power to serve and execute any and all search warrants obtained in accordance with
law for the purposes of the provisions of this chapter. (c) Interference by...
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40-18-53
Section 40-18-53 Inspection of returns by federal or foreign state agents. All income tax returns
filed under this chapter, or copies thereof on file with the State Department of Revenue,
shall be open to inspection by officials or duly authorized agents of the Bureau of Internal
Revenue lawfully charged with the administration or enforcement of the federal income tax
law or officials or duly authorized agents lawfully charged with the administration or enforcement
of the income tax laws of any state which allows the State of Alabama or its authorized officials
or agents a like privilege, for the purpose of administration and enforcement of such laws,
subject to the conditions hereinafter included. The inspection shall only be permitted under
such rules and regulations as may be prescribed by the Commissioner of Revenue. (Acts 1951,
No. 848, p. 1478; Acts 1953, No. 207, p. 275.)...
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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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32-20-6
Section 32-20-6 Inspections; search warrants. (a) Any sheriff, deputy sheriff, policeman of
an incorporated municipality, or duly authorized representative of the Department of Public
Safety or Department of Revenue of this state may enter into the premises of any manufactured
home dealer licensed therefore by the State of Alabama or any political subdivision thereof
and inspect the identification numbers of all manufactured homes or parts thereof contained
on the premises, at any time of the day or night in order to enforce the provisions of this
chapter. (b) Any sheriff, deputy sheriff, policeman of an incorporated municipality, or duly
authorized commissioned law enforcement officer of the Department of Public Safety or the
Department of Revenue of this state shall have the power to serve and execute any and all
search warrants obtained in accordance with law for the purposes of the provisions of this
chapter. (c) Interference by any person with proper inspection by lawful officers...
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40-13-34
Section 40-13-34 Inspection of books of persons engaged in severing of coal or lignite; issuance
of forms and making of rules, regulations and promulgations by Department of Revenue generally;
delinquent penalty. (a) The relevant books of every person engaged in the severing of coal
or lignite in the State of Alabama shall be open to inspection by duly authorized agents of
the Department of Revenue selected or appointed for the purpose of aiding in the collection
and enforcement of the tax imposed by this article. (b) The Department of Revenue is authorized
and empowered to issue such forms and to make reasonable rules, regulations and promulgations
as may be necessary to enforce and collect the tax imposed by this article, including the
imposition of a delinquent penalty not to exceed 10 percent of the amount of such tax; provided,
however, that such penalty may be waived by the Department of Revenue if a good and sufficient
reason therefor is shown. (Acts 1977, No. 598, p. 799, ยง5;...
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33-5-3
Section 33-5-3 Definitions. As used in this article, the following terms shall have the meanings
respectively ascribed to them in this section, unless the context clearly requires a different
meaning: (1) VESSEL. Every description of watercraft, other than a seaplane, capable of being
used as a means of transportation on the water, but such term shall not include vessels 12
feet in length or less when used solely on farm ponds of less than 50 acres in size. (2) WATERS
OF THIS STATE. Any waters within the territorial limits of this state and the marginal sea
adjacent to this state and the high seas when navigated as a part of a journey or ride to
and from the shore of this state; provided, however, that "waters of this state"
shall not be interpreted to mean any private pond which is not used for boat rentals or the
charging of fees for fishing therein. (3) OWNER. A person, other than a lienholder, having
the property in or title to a vessel. The term includes a person entitled to the...
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40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed and records
kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations.
(a) The department is hereby authorized and directed to administer and enforce the provisions
of this article and to collect all of the taxes levied under the provisions hereof. Every
person producing or in charge of production of oil and gas shall file a return with the department
by the 15th day of the second calendar month following the month of production, on forms the
department prescribes which must contain a printed declaration that the information being
reported is made under the penalty of perjury, and which must be subscribed by the person
who completes such forms, showing the location of each producing property operated or controlled
by such producer during the reporting period; the number and kind of wells thereon; the kind
of oil or gas produced; the gross quantity thereof...
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9-11-301
Section 9-11-301 Fixing of boundaries; promulgation of special rules and regulations for management
and protection of areas. The Commissioner of Conservation and Natural Resources is authorized
to fix such boundaries and promulgate such special rules and regulations for the management
and protection of wildlife management areas as may be necessary or desirable. Without limiting
the generality of the foregoing, he is specifically authorized to set up for any wildlife
management area special open and closed seasons on game animals, game birds and fish, to establish
the amount of the fees to be collected for the privilege of hunting and fishing during any
open season, to collect such fees and to authorize their collection by designated employees
of the Department of Conservation and Natural Resources, to require the possession of a special
permit when hunting or fishing within wildlife management areas, and to limit the number of
permits to be issued during any open season to such members...
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