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9-12-211
Section 9-12-211 Taking or possession of alligators, eggs, parts or skins prohibited
except as provided; applicability of section; penalty. No person shall take or possess
the eggs of alligators, alligators, or their parts or skins in any county of this state except
as provided for in this article, and the provisions of this section shall not apply
to legal finished products, alligators or parts thereof legally acquired prior to May 17,
1989, or alligators harvested or collected under a permit from the Commissioner of the Department
of Conservation and Natural Resources. Violation of this section is a Class C felony.
(Acts 1989, No. 89-874, p. 1749, §12.)...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) The following words,
terms, and phrases where used in this section shall have the following respective meanings
except where the context clearly indicates a different meaning: (1) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
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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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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed to them in this section: (1) PERSON or COMPANY.
Any individual, firm, company, partnership, association, corporation, receiver or 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) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the
following: a. A sale of tangible personal property by wholesaler to licensed retail merchants,
jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers
to users or consumers, not for resale. b. A sale of tangible personal property or products,
including iron ore, and including the furnished container and label of such...
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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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45-5-130
Section 45-5-130 Duties; salary; bond; county commissioners employed as part-time officers.
(a) In addition to all other authority vested in the Blount County Commission, the county
commission shall set the necessary policies and priorities for the construction, maintenance,
and repair of all public roads, county highways, bridges, ferries, and public facilities within
the county, to insure the people a safe and adequate road system based on the county unit
system. Each member of the county commission shall inspect the roads of his or her district
from time to time, and hear the suggestions and complaints of the citizens, and report the
suggestions and complaints to the commission with his or her recommendations; confer with
the county engineer concerning the problems of his or her district; and to assist in securing
rights-of-ways, and assist in public service generally. The county engineer shall provide
the necessary equipment and personnel, in the absence of a county commissioner,...
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9-11-481
Section 9-11-481 Prohibited activities; exceptions; applicability; penalties. (a) Except
as provided in subsection (b), it shall be unlawful for any individual, corporation, partnership,
trust, association, or any other entity to do any of the following: (1) Hunt, wound, injure,
kill, trap, collect, or capture a black bear, or to attempt to engage in that conduct during
the closed season for black bear. (2) Sell, offer for sale, purchase, offer to purchase, deliver,
transport, carry, or ship, in intrastate, interstate, or foreign commerce a black bear, whether
alive or dead, or any of its parts or products, or to attempt to engage in that conduct. Nothing
in this article shall prohibit legal possession of black bear taken legally in other states.
(b) The Alabama Department of Conservation and Natural Resources shall permit, under reasonable
terms and conditions as it may prescribe, any act otherwise prohibited by subsection (a) for
any of the following purposes: (1) Scientific or...
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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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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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2-17-27
Section 2-17-27 Exemption of certain activities from provisions of chapter by commissioner;
applicability of certain provisions of chapter. (a) The commissioner shall, by regulation
and under such conditions as to sanitary standards, practices, procedures and reasonable volume
limitations as he may prescribe, exempt from specific provisions of this chapter: (1) The
slaughtering by any person of animals of his own raising and the preparation by him and transportation
of the carcasses, parts thereof, meat and meat food products and poultry and poultry food
products of such animals exclusively for use by him and members of his household and his nonpaying
guests and employees; (2) The slaughtering by any person of animals of his own raising and
the preparation by him and transportation of the carcasses or parts thereof, not to include
meat food products or poultry food products, where such are sold directly to household consumers
or restaurants, hotels and boardinghouses for use in their...
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