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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
9-11-44
Section 9-11-44 Resident license - Hunting. (a) Any person who is age 16 years or older,
but who has not reached 65 years of age, who has resided in Alabama continuously for a period
of not less than 90 days next preceding, and who is not serving as a member of the Armed Forces
of the United States of America during any period of time in which the United States of America
is in a state of war, as declared by an act of Congress, shall procure an annual resident
all-game hunting license before the person is entitled to hunt in this state by filing an
application with the person in any county of the state duly authorized to issue the license,
stating his or her name, age, place of residence, post office address, and after paying to
the person issuing the license a license fee of twenty-three dollars ($23), plus an issuance
fee of one dollar ($1), which fees shall be subject to adjustment as provided for in Section
9-11-68. Any Alabama resident age 16 through 64 years, in lieu of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-44.htm - 6K - Match Info - Similar pages
9-11-56.3
Section 9-11-56.3 Public fishing pier license; saltwater pier fishing license; fees.
(a) A person, firm, or corporation that operates a fishing pier open to the general public
in the inside waters of the State of Alabama as defined by Rule 220-3-.04 of the Alabama Department
of Conservation and Natural Resources, may purchase a public fishing pier license to be issued
by the Marine Resources Division of the Department of Conservation and Natural Resources.
The fee for a public fishing pier license shall be one thousand dollars ($1,000) per year,
which fee shall be subject to adjustment as provided for in Section 9-11-69. Any law
or regulation to the contrary notwithstanding, a resident of the State of Alabama may fish
from a licensed public fishing pier in the inside waters of the State of Alabama without purchasing
a fishing license. A licensed public fishing pier shall be open to the general public. This
section shall not be construed to prohibit the operator of a licensed public...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-56.3.htm - 4K - Match Info - Similar pages
9-11-53.6
Section 9-11-53.6 Resident daily state lake fishing license. Effective with the license
year beginning September 1, 2014, a person otherwise meeting the requirements of Section
9-11-53, for the resident annual fishing license, who fishes the state public fishing lakes
owned and operated by the Division of Wildlife and Freshwater Fisheries may purchase an alternative
license to the annual freshwater fishing license to be known as the resident daily state lake
fishing license for a fee of five dollars ($5) plus the same issuance fee as provided for
the resident annual fishing license, which fees shall be subject to adjustment as provided
for in Section 9-11-68, and which shall entitle the person to fish at state public
fishing lakes, but shall not grant any other privileges of the annual fishing license or wildlife
heritage license. (Act 2014-340, p. 1262, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-53.6.htm - 1K - Match Info - Similar pages
9-11-23
Section 9-11-23 Alabama Marine Resources Endowment Fund. (a) There is created within
the Marine Resources Fund, a special account to be known as the Alabama Marine Resources Endowment
Fund. The assets of the fund shall consist of all of the following: (1) The proceeds from
the sale of the lifetime resident saltwater fishing license and two hundred fifty dollars
($250) of the proceeds from the sale of the combination lifetime freshwater and saltwater
fishing, combination lifetime saltwater fishing and hunting, and combination lifetime freshwater
and saltwater fishing and hunting licenses, provided in subsections (a), (b), (c), and (d)
of Section 9-11-65.2. (2) The proceeds of any gifts, grants, and contributions to the
state which are specifically designated for inclusion in the fund. (3) Any other sources as
may be specified by law. (b) The fund shall be administered by the Alabama Marine Resources
Endowment Fund Board of Trustees, which shall consist of the Director of Finance, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-23.htm - 2K - Match Info - Similar pages
9-11-433
Section 9-11-433 Issuance of annual stamp; lifetime migratory waterfowl stamp; fees;
issuing agents; refund for unsold stamps. (a) A stamp shall be issued to each hunting license
applicant by the judge of probate or issuing officer of any county of the state or other authorized
license agent as provided herein upon the payment of a fee of ten dollars ($10). Each stamp
shall be valid for the duration of one hunting season as established by the department. Stamps
shall be available for sale prior to any waterfowl season, including any special season which
may precede the regular season. The stamp fee provided in this subsection shall be subject
to periodic adjustments by the Department of Conservation and Natural Resources based on increases
in the Consumer Price Index in the same manner as other fishing and hunting licenses and fees
are adjusted pursuant to Section 9-11-68. (b) In lieu of an annual stamp, a lifetime
migratory waterfowl stamp may be purchased by or for individuals...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-433.htm - 3K - Match Info - Similar pages
9-11-54
Section 9-11-54 Special fishing license for totally disabled persons; period of validity;
request for recertification of disability; fee of issuing authority; definitions. (a) Any
person who is totally and permanently disabled and receiving disability retirement from a
public or private entity or a disability benefit from the federal Social Security Administration,
the United States Railroad Retirement, the United States Office of Personnel Management, the
Retirement Systems of Alabama, or a unit of federal, state, or local government designated
by rule of the department and who has been a bona fide resident of this state for not less
than 90 days next preceding the date of application may, upon the payment of an annual license
fee as provided in subsection (b), plus an issuance fee of one dollar ($1), procure a special
fishing or hunting license in the following manner: The applicant shall file with the person,
in the county in which he or she resides, who is duly authorized to issue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-54.htm - 3K - 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
9-11-56.4
Section 9-11-56.4 Disabled three-day fishing event license. Effective with the license
year beginning September 1, 2014, there shall be a disabled three-day fishing event license,
for events sanctioned by the Commissioner of Conservation and Natural Resources. Except as
otherwise provided herein for additional persons, the license shall permit up to 20 disabled
residents or non-resident persons plus up to 20 resident and non-resident assistants, in such
numbers as determined to be reasonably necessary by the Department of Conservation and Natural
Resources, to purchase the license as an alternative to any recreational fishing license otherwise
applicable under this chapter, which shall permit such persons, for a period not to exceed
72 consecutive hours, to engage in those same activities as the holders of the annual freshwater
fishing license in Section 9-11-53. The license fee shall be one hundred dollars ($100).
Notwithstanding the foregoing, any additional disabled persons over the...
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