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9-12-52
Section 9-12-52 Tax on shrimp taken for transportation to other states. Before any shrimp
which have been taken or caught in the waters of this state or the waters within the territorial
jurisdiction of this state shall be carried beyond the boundaries of the State of Alabama,
they shall be brought to a port of entry designated by the Department of Conservation and
Natural Resources, and then and there a tax of $.20 per barrel must be paid. This section
is intended to apply only to shrimp which are caught for the purpose of being transported
to other states and shall not apply to canned or headless shrimp which have been caught and
on which the tax due has been paid. (Acts 1936-37, Ex. Sess., No. 169, p. 192, § 40; Code
1940, T. 8, § 163.)...
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9-11-84
Section 9-11-84 Sale, transportation, etc., of game fish taken from public or private
waters. (a) It shall be unlawful for any person to sell or offer for sale within this state,
or ship or transport for sale within or without this state, or to ship into this state any
game fish caught or taken in any of the fresh waters, whether public or private, of this state
or any other state. All species of black bass, white bass, yellow bass, saltwater striped
bass, bream, and pickerel, as well as walleye, sauger, black and white crappie, and yellow
perch are designated game fish for the purpose of this section. (b) This section
shall not apply to the sale of game fish raised in hatcheries and sold for the purposes of
stocking ponds and lakes, nor shall it apply to the sale of nonnative game fish raised for
human consumption, nor shall it apply to the sale of yellow perch, largemouth bass, shellcracker,
and bluegill bream raised in farm ponds; provided, that, prior to any sale provided for in...
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9-12-53
Section 9-12-53 Tax on shrimp not to be exported. A tax of $.12 a barrel shall be paid
at the office of the Director, Marine Resources Division of the Department of Conservation
and Natural Resources, not later than the fifth day of each month on all shrimp taken or caught
in the waters of Alabama or waters within the territorial jurisdiction of the State of Alabama
or brought into a port in the State of Alabama which are not to be carried or transported
beyond the boundary of the state. (Acts 1939, No. 565, p. 891, § 1; Code 1940, T. 8, § 164.)...
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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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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section,
services performed for remuneration after December 31, 1977, including service in interstate
commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common
law rules applicable in determining the employer-employee relationship, has the status of
an employee; or c. Any individual other than an individual who is an employee under paragraphs
a. or b. of this subdivision (1) who performs services for remuneration for any person: 1.
As an agent-driver or commission-driver engaged in distributing meat products, bakery products,
beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling
or city salesman engaged upon a full-time basis in the solicitation on...
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9-12-50
Section 9-12-50 Regulation of transportation of raw oysters and shrimp beyond boundaries
of state. The Department of Conservation and Natural Resources shall have the authority to
regulate the time, manner and means for transporting raw oysters or shrimp, except headless
or canned shrimp and canned, processed oysters, beyond the boundaries of the State of Alabama
and to require all persons, firms, corporations or associations to come to a designated port
of entry and then and there pay all taxes on such oysters or shrimp as have been caught within
the waters of the State of Alabama and then and there to pay all taxes on such oysters or
shrimp before the same are moved or transported or attempted to be moved beyond the boundaries
of the state. (Acts 1936-37, Ex. Sess., p. 169, p. 192, § 29; Code 1940, T. 8, § 148.)...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section,
the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of
the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections
40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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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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40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or
gas from soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter,
as herein provided, annual privilege taxes upon every person engaging or continuing to engage
within the State of Alabama in the business of producing or severing oil or gas, as defined
herein, from the soil or the waters, or from beneath the soil or the waters, of the state
for sale, transport, storage, profit, or for use. The amount of such tax shall be measured
at the rate of eight percent of the gross value of the oil or gas at the point of production
except as provided in subsequent subdivisions of this subsection. Provided, however, that
the tax on offshore production, produced from depths greater than 8,000 feet below mean sea
level, shall not be computed as a percentage of gross value at the point of production, as
provided in this article, but shall be computed as a percentage of gross proceeds, as...
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9-17-34
Section 9-17-34 Additional definitions. In addition to the definitions contained in
Section 9-17-1, which shall apply for the purpose of computing the tax as provided
in Section 9-17-35, except to the extent there is a conflict with the definitions contained
herein, the following definitions shall apply for the purpose of computing the tax as provided
in Section 9-17-35: (1) Gross Proceeds. The gross proceeds for a month shall be the
sum of the month's market proceeds and non-market proceeds. No adjustments or deductions may
be taken from the market proceeds or the non-market proceeds in computing gross proceeds.
(2) Market Proceeds. The market proceeds for a month shall be the sum of the amounts due under
all market sales transactions during the month. The amount due under each market sales transaction
shall be determined by multiplying the unit sales price by the volume of severed oil or gas
sold in each transaction. (3) Market Sales Transaction. An agreement or contract for the sale...
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