Code of Alabama

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9-12-29
Section 9-12-29 Patrol boats. The Department of Conservation and Natural Resources shall provide
the necessary patrol boats and shall appoint a deputy inspector for each patrol boat who shall
be a seafaring man, competent to act as captain of the boat on which he may be assigned, and
the Department of Conservation and Natural Resources shall provide all necessary crews to
properly man said boats. They shall patrol daily the waters of the Mississippi Sound and the
territorial waters of the State of Alabama under the direction of the Director, Marine Resources
Division, Department of Conservation and Natural Resources and shall see that all oysters
are properly culled on the reefs or beds where taken and that all laws appertaining to the
taking, catching, canning, transporting or having in possession of all seafoods of the State
of Alabama are complied with. (Acts 1936-37, Ex. Sess., No. 169, p. 192, § 7; Code 1940,
T. 8, § 130.)...
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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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9-12-113
Section 9-12-113 Licenses or permits for commercial fishing; net or seine permits. (a) Each
license or permit issued by the Commissioner of Conservation and Natural Resources or his
or her authorized agent shall state the name of the applicant. (1) If the applicant is a resident
of the State of Alabama, the applicant shall pay the following fees: a. One hundred dollars
($100) for commercial fishing. b. Three hundred dollars ($300) on each net or seine permit,
plus an additional five hundred dollars ($500) per permit for the taking of Roe Mullet and
Spanish Mackerel, as defined by regulation of the Department of Conservation and Natural Resources.
c. One thousand five hundred dollars ($1,500) for each purse seine license. (2) Nonresidents
shall pay the following fees: a. Two hundred dollars ($200) for commercial fishing. b. One
thousand five hundred dollars ($1,500) for each net or seine permit, plus an additional two
thousand five hundred dollars ($2,500) per permit for the taking of...
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9-2-4
Section 9-2-4 Powers and duties as to seafoods, etc. (a) The Department of Conservation and
Natural Resources shall have full jurisdiction and control of all seafoods existing or living
in the waters of Alabama and of all public and natural oyster reefs and oyster bottoms of
the State of Alabama, and it shall ordain, promulgate and enforce all rules, regulations and
orders deemed by it to be necessary for the protection, propagation or conservation of the
same. (b) The Department of Conservation and Natural Resources may by order duly made and
published prescribe the manner of taking or catching, the time when and designate the places
from which seafoods may or may not be taken or caught during certain periods of the year,
or entirely, as it may deem to be for the best interest of the seafood industry. (c) It shall
have full authority to prohibit the catching or taking of oysters from reefs designated by
it by order duly made and promulgated during the entire open season or any part...
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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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9-12-54.1
Section 9-12-54.1 Live saltwater bait dealers license. Before any person, firm, or corporation
engages in the taking, catching, transporting, or selling of live saltwater bait and the transporting
of dead saltwater bait for commercial purposes, he or she shall have in his or her possession
a live saltwater bait dealers license. "Live saltwater bait" shall be defined by
regulation promulgated by the Commissioner of the Department of Conservation and Natural Resources.
The license shall be sold and issued by the Department of Conservation and Natural Resources
to any live saltwater bait dealer upon payment of a fee of one hundred dollars ($100), which
shall entitle the person to sell live saltwater bait from a place of business and operate
one designated live bait catcher boat and one transport truck, or two hundred dollars ($200)
for the right to sell live saltwater bait from a place of business and operate two designated
live bait catcher boats and two transport trucks. Detailed...
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9-12-95
Section 9-12-95 Commercial party boat license; fee; requirements; expiration; penalty. (a)
Any person, firm, or corporation who engages in the business of carrying one or more persons
fishing in salt and brackish waters of the State of Alabama for a fee shall purchase a commercial
party boat license. The fee for a commercial party boat license shall be $200.00 for boats
certified for up to six passengers, $300.00 for boats certified for seven to twenty-five passengers,
and $500 for boats certified for more than twenty-five passengers. Upon making application
for the license, the applicant shall provide evidence of a United States Coast Guard license
for operating a passenger boat. Any law or regulation to the contrary notwithstanding, passengers
on the commercial party boats may fish in the territorial waters of Alabama, and land fish
in this state caught within or beyond the territorial waters without purchasing a fishing
license. Persons to whom the commercial party boat license is...
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9-12-115.1
Section 9-12-115.1 Landing and reporting requirements for certain saltwater finfish and other
seafood products. All saltwater finfish commercially harvested in the State of Alabama, except
those lawfully taken by purse seine, shall be landed in this state and reported through a
properly licensed Alabama seafood dealer. Other seafood products commercially harvested in
this state shall be landed in this state, or in lieu thereof any subject person shall comply
with any reporting procedures established by regulation of the Department of Conservation
and Natural Resources. The Commissioner of the Department of Conservation and Natural Resources
is hereby authorized to promulgate regulations which provide for and require reporting procedures
for both resident and nonresident Alabama commercial fishermen who sell or land seafood products
other than finfish outside the State of Alabama. Upon determination by the Commissioner of
the Department of Conservation and Natural Resources that any...
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33-5-53
Section 33-5-53 Boater safety certification; application fee; examinations; exemptions. (a)
Every person who applies for a boater safety certification under this article, except as otherwise
provided in this subsection, shall pay a five dollar ($5) application fee and be given either
a certificate of exemption from examination if applicable, or will be given an examination,
either written or oral, before applying to the judge of probate or license commissioner for
the issuance of the certification. No person shall be eligible for, or issued, an exemption
from examination in the event the person is convicted, on or after April 28, 1994, of violating
any crime relating to the operation of a vessel, whether contained in this article or otherwise,
for which a person's boater safety certification or vessel operating privileges shall be suspended
or revoked pursuant to this article. The person shall first apply to either the officer, state
trooper, or duly authorized agent of the Director of...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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