9-11-53
Section 9-11-53 Resident license - Freshwater fishing. (a) Any person who has been a bona fide
resident of this state for a period of not less than 90 days next preceding and who is age
16 or older, but who has not yet reached the age of 65, shall not take, catch, kill or attempt
to take, catch, or kill any fish in any of the waters of this state above that line defined
in Rule 220-2-.42 (1) of the Department of Conservation and Natural Resources as published
in the Alabama Administrative Code, as well as below that line in any of the ponds or lakes
containing freshwater fish, subject to the exceptions contained herein, by any means, except
designated commercial fishing gear and wire baskets, expressly allowed by law or regulation
without first procuring an annual resident freshwater fishing license and paying therefor
the sum of eleven dollars ($11), plus a one dollar ($1) issuance fee, which fees shall be
subject to adjustment as provided for in Section 9-11-68; provided, however,...
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9-11-53.1
Section 9-11-53.1 Resident license - Saltwater fishing. (a)(1) Any person who has been a bona
fide resident of this state for a period of not less than 90 days next preceding and who is
age 16 or older, but has not yet reached the age of 65, 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 an
annual resident saltwater fishing license for twenty dollars ($20), plus a one dollar ($1)
issuance fee, which fees shall be subject to adjustment as provided for in...
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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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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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9-11-374
Section 9-11-374 Disposition of proceeds of sale of licenses. All proceeds from the sale of
said licenses, except the issuance fee, shall be deposited in the State Treasury to the credit
of the Game and Fish Fund of the Department of Conservation and Natural Resources. The issuance
fee shall be retained by the judges of probate and other persons authorized and designated
to issue licenses in each of the counties of Alabama where said officials are on a fee basis;
in those counties where said judges of probate and other officials authorized to issue licenses
are on a salary, said issuance fee shall be paid to the general fund of that county. If said
license is issued directly from the Department of Conservation and Natural Resources, said
issuance fee shall be deposited in the State Treasury to the credit of the Game and Fish Fund
of the Department of Conservation and Natural Resources. (Acts 1966, Ex. Sess., No. 426, p.
570, §4.)...
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9-11-146
Section 9-11-146 Disposition of proceeds from sale of licenses, etc. The proceeds from the
sale of all licenses required by any of the provisions of this article and all other proceeds
arising under this article shall be deposited to the credit of the Game and Fish Fund of the
Department of Conservation and Natural Resources. (Acts 1953, No. 784, p. 1069, §5.)...
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9-12-140
Section 9-12-140 Sale or barter of salvageable parts of liberty ships provided for establishment
of artificial fishing reefs - Authorized; disposition of proceeds. The Department of Conservation
and Natural Resources, Division of Marine Resources, acting through the Commissioner of Conservation
and Natural Resources, may undertake and provide for such conditions of sale or barter as
may be necessary, expedient and to the best interest of the state to prepare Alabama's share
of the 15 liberty ships made available by the federal government to the States of Alabama,
Mississippi and Florida for the purpose of establishing artificial fishing reefs in their
coastal waters. The Commissioner of Conservation and Natural Resources may realize such moneys
as may be possible from the sale or barter of any salvageable parts of said vessels, including
the trade of salvageable items for services rendered in preparing the vessels for submersion
in Alabama offshore waters. Any moneys derived from such...
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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance
Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions
mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with
regard to Non-Admitted Insurance policies with risk exposures located in multiple states,
the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and
Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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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...
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