Code of Alabama

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9-12-208
Section 9-12-208 Alligator parts tag. Each alligator farmer shall tag with an official alligator
parts tag, furnished by the department, all carcasses, meat, or nonedible alligator parts
prior to sale and upon dissection from the carcass. This tag shall be completed in full and
remain attached to the carcass or part until final disposition by the alligator farmer, parts
dealer, or consumer if purchased directly from an alligator farmer. (Acts 1989, No. 89-874,
p. 1749, §9.)...
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9-12-207
Section 9-12-207 Alligator parts transaction forms; bills of sale; inspection; records. (a)
Any licensed alligator farmer may sell alligator carcasses or parts, provided he completes
an official alligator parts transaction form, furnished by the department, for every alligator
parts transaction. These forms shall be submitted to the department at 30-day intervals until
all parts are sold. (b) Any alligator parts dealer purchasing alligator parts, other than
skins, shall complete an official alligator parts transaction form for each purchase. Any
alligator parts dealer selling alligator parts, other than skins, shall complete an official
alligator parts sale form for each sale. These forms shall be furnished by the department
and shall be submitted to the department at 30-day intervals until final disposition of all
parts. Each alligator farmer and parts dealer shall furnish a bill of sale to each retailer
or restaurant purchasing alligator parts. (c) Any retailer or restaurant...
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9-12-200
Section 9-12-200 Definitions. For the purposes of this article, the following terms shall have
the meanings described herein, unless the context otherwise requires: (1) ALLIGATOR FARM.
An enclosed area not located on public lands or waters, constructed so as to prevent the ingress
and egress of alligators from surrounding public or private lands or waters and meeting other
specifications prescribed by the department, where alligators are bred and raised under controlled
conditions. (2) ALLIGATOR FARMER. A person who raises alligators under controlled conditions
which prohibit free movement of the animals onto and off of the farm or controlled area, and
who may harvest alligators under the supervision of the department. (3) ALLIGATOR PART. Any
part of the carcass of an alligator, except its skin. (4) ALLIGATOR PARTS DEALER. Any person
who deals in alligator parts and who buys from an alligator farmer for the purpose of resale;
or manufactures within the state alligator parts into a...
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9-12-204
Section 9-12-204 Marketing or taking of alligators; rules and regulations; tagging; affidavit;
transportation of carcass. Alligators raised on such licensed breeding farms may be sold alive
to other licensed alligator farmers only, or taken for their skins or for food, according
to such rules and regulations as the department may promulgate. All skins shall be tagged
according to rules and regulations of the department. The severance tax, as provided in Section
9-12-210, shall be paid before the raw alligator skins are sold or shipped within or without
the state, and a written affidavit as to the number and kinds of skins sold or shipped shall
be furnished to the department as specified. No alligator carcass or parts intended for sale
shall be shipped, transported, sold, or offered for sale unless tagged according to department
regulations. (Acts 1989, No. 89-874, p. 1749, §5.)...
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9-12-206
Section 9-12-206 Alligator parts dealer license; retail and restaurant license; fees. (a) Each
alligator parts dealer shall secure an alligator parts dealer license from the department
before commencing business. The license shall be secured annually and shall be furnished upon
the payment of $100.00. (b) Each retailer selling canned alligator parts or purchasing alligator
parts, and each restaurant selling prepared alligator meat for human consumption shall secure
a license from the department before commencing business. The license shall be secured annually
and shall be furnished upon payment of $5.00. (Acts 1989, No. 89-874, p. 1749, §7.)...
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9-12-214
Section 9-12-214 Violations; forfeiture of property and license; eligibility for new license.
Any person licensed as an alligator farmer under Section 9-12-202 convicted of violating any
of the provisions of this article shall have his license cancelled and all alligators, alligator
parts, and alligator skins in his possession shall be forfeited to the Department of Conservation
and Natural Resources. These shall be disposed of by the department through public auction
and the proceeds thereof deposited in the Game and Fish Fund. Any alligator farmer having
his license so cancelled will be ineligible to purchase such a license for a period of five
years. After five years, said person may purchase an alligator farmer license only on written
recommendation of the Director of the Division of Wildlife and Freshwater Fisheries of the
department. (Acts 1989, No. 89-874, p. 1749, §15.)...
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9-12-202
Section 9-12-202 License; fee. Whoever desires to engage in the business of raising, exhibiting,
and selling alligators on alligator farms shall apply to the department for a license to do
so. If it appears that the application is made in good faith, upon payment of $1,000.00, an
alligator farmer license may be issued permitting the applicant to breed, propagate, exhibit
and sell to other licensed alligator farmers only, such alligators alive, or sell their skins
and parts and to kill and transport them and sell their skins and parts as herein provided.
(Acts 1989, No. 89-874, p. 1749, §3.)...
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45-25-240.27
Section 45-25-240.27 Monthly roster; renewal by mail. (a) The DeKalb County Commission shall
furnish additional and sufficient personnel to the county tax assessor's office for the purpose
of researching and obtaining the name of each county resident that owns a motor vehicle. The
name of the owner shall be placed on a separate monthly roster, depending on the first letter
of their last name as set forth by Act 79-797. This roster shall be completed by the first
day of November 1980. (b) The tax assessor shall, on the first day of December, 1980, mail
to each auto owner who is to purchase auto tags in January 1981, an application form, containing
a space for the name and address of the owner of the motor vehicle, the make, model, year,
and motor number of the vehicle, the correct amount of ad valorem taxes, (state, county, school
districts, municipal, and other) and the amount of the motor vehicle license tax, the cost
of tag issuance and handling fee. The form shall also include the...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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45-36-252.06
Section 45-36-252.06 Bonds of the authority; obligations. (a) In addition to all other powers
now or hereafter granted by law, the authority shall have the following powers, together with
all powers incidental thereto or necessary to the discharge thereof in corporate form: (1)
To sell and issue bonds of the authority in order to provide funds for any corporate function,
use, or purpose, any such bonds to be payable solely out of one or more of the following:
a. Any or all proceeds or receipts from the privilege, license, or excise tax levied on the
sale, distribution, storage, use, or consumption of tobacco and certain tobacco products in
Jackson County by Section 45-36-247. b. Any or all proceeds from any tax received by the Jackson
County Commission which are required by law to be deposited to the credit of the Jackson County
Water Authority. c. The revenues derived from any water, sewer, or garbage system or facility
of the authority. (2) To pledge for payment of any bonds issued...
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