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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
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (including the state, the University of Alabama, Auburn University, and
all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
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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
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 property or products,
to a manufacturer or compounder which enter into and become an ingredient or component part
of the tangible personal property or products which the manufacturer...
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40-23-1
F.O.B. point and regardless of who selects the method of transportation, and regardless of
by whom or the method by which freight, postage, or other transportation charge is paid. Provided
further that, where billed as a separate item to and paid by the purchaser, the freight, postage,
or other transportation charge paid to a common carrier or the U.S. Postal Service is not
a part of the selling price. (6) GROSS PROCEEDS OF SALES. The value proceeding or accruing
from the sale of tangible personal property, and including the proceeds from the sale
of any property handled on consignment by the taxpayer, including merchandise of any kind
and character without any deduction on account of the cost of the property sold, the cost
of the materials used, labor or service cost, interest paid, any consumer excise taxes that
may be included within the sales price of the property sold, or any other expenses whatsoever,
and without any deductions on account of losses; provided, that cash...
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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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