9-12-20
Section 9-12-20 Ownership and control of seafoods. All seafoods existing or living in the waters
of Alabama not held in private ownership legally acquired and all beds and bottoms of rivers,
streams, bayous, lagoons, lakes, bays, sounds and inlets bordering on or connecting with the
Gulf of Mexico or Mississippi Sound within the territorial jurisdiction of the State of Alabama,
including all oysters and other shellfish and parts thereof grown thereon, either naturally
or cultivated, shall be, continue and remain the property of the State of Alabama to be held
in trust for the people thereof until title thereto shall be legally divested in the manner
and form authorized in this article, and the same shall be under the exclusive control of
the Department of Conservation and Natural Resources until the right of private ownership
shall vest therein as provided in this article. (Acts 1936-37, Ex. Sess., No. 169, p. 192;
Code 1940, T. 8, §112.)...
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9-12-24
Section 9-12-24 Authority and procedure for leasing of bottoms in natural oyster reefs; cancellation
and forfeiture of leases; disposition of proceeds from leases. In addition to the powers heretofore
enumerated, the Commissioner of Conservation and Natural Resources shall have power to lease
to any citizen of Alabama or firm or corporation organized under the laws of this state and
doing business within its limits, for the purpose of oyster culture, any bottom of the waters
of the state in a natural oyster bed or reef in such areas and at such prices and under such
conditions as he may determine. Such persons, firms or corporations desiring to avail themselves
of the privileges of leasing oyster bottoms shall make application in writing to the Commissioner
of Conservation and Natural Resources accompanied by such fee as may be prescribed by the
Commissioner of Conservation and Natural Resources, whereupon a competent surveyor, selected
by the Commissioner of Conservation and Natural...
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9-12-54
Section 9-12-54 Payment of taxes. All taxes mentioned in this article shall be paid by the
persons, firms or corporations, commonly known as dealers, factories or shippers, first marketing
the oysters, shrimp, terrapins, turtles or other seafood products, and any person who has
purchased same from a dealer, factory, shipper or any other person who has paid the tax thereon
shall not be taxed again. Said taxes shall be paid to the Director, Marine Resources Division
of the Department of Conservation and Natural Resources or any other officers of the Department
of Conservation and Natural Resources charged with enforcing the provisions of this article.
Unless otherwise provided by law, all taxes, licenses and fines collected under this article
shall be forwarded on the first of the following month to the Treasurer to be placed to the
credit of the Seafoods Fund. (Acts 1923, No. 504, p. 672, § 5; Code 1923, § 2770; Acts 1931,
No. 361, p. 424, § 11; Code 1940, T. 8, § 128.)...
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9-14A-21
Section 9-14A-21 Joint Legislative Committee on State Parks. (a) Any appropriations made herein
shall be subject to the study, review, concurrence, and approval of the Joint Legislative
Committee on State Parks, previously established under the name of Alabama State Parks System
Joint Study Committee, which is hereby created. The Joint Legislative Committee on State Parks
is created to study, review, and concur in the long-range capital plan for restoration of
existing state park facilities and the acquisition of new state park facilities. The joint
committee shall be composed of a total of 12 members, as follows: The six members serving
on the Alabama State Parks System Joint Study Committee on May 23, 2000; the Chair of the
Senate Conservation, Environment and Natural Resources Committee and the Chair of the House
Agriculture, Forestry and Natural Resources Committee; two members of the Senate to be appointed
by the Governor; and two members of the House of Representatives to be...
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9-14A-7
Section 9-14A-7 Additional powers of Alabama State Parks System Improvement Corporation. In
addition to the powers provided in the above Section 9-14A-6, the Alabama State Parks System
Improvement Corporation shall have the following powers: (a) To acquire, provide, construct,
improve, renovate, equip and maintain the state parks system. (b) To acquire by purchase,
gift, or the exercise of the power of eminent domain, or any other lawful means, and to transfer,
convey or cause to be conveyed to the state, any real, personal or mixed property necessary
or convenient in connection with the acquiring, providing, constructing, improving, renovating,
equipping and maintenance of parks and park facilities. (c) To enter into contracts with municipalities,
counties, the Alabama Department of Conservation and Natural Resources or other agencies or
political subdivisions of the state or any other state, private persons, firms, corporations
and any branch of the federal government, in furtherance...
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9-2-87
Section 9-2-87 Seafoods Fund - Created; composition. There is hereby created and there shall
be a fund which shall be known as the "Seafoods Fund." This fund shall consist of:
(1) All moneys received from all occupational and privilege licenses or taxes imposed by the
state on any person, firm or corporation for engaging in any business or activity relating
to the taking, catching, processing or handling seafoods as defined in Section 9-2-80; (2)
All revenue derived from oyster bottom leases; (3) All moneys paid, derived or received arising
from fines, penalties or forfeitures of the seafood laws of this state or the rules and regulations
based thereon; (4) All moneys derived from the sale, leasing, dredging, excavation or removal
of oyster shells from the bottoms of any bay, lagoon, estuary, bayou or saltwater area within
the jurisdiction of the State of Alabama; and (5) All moneys accruing to the Marine Resources
Division of the Department of Conservation and Natural Resources from...
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9-3-5
Section 9-3-5 State forester. It shall be the duty of the Alabama Forestry Commission to appoint
with the advice and consent of the Governor a State Forester who shall serve as the executive
secretary and administrative officer for the commission. The person so appointed as the State
Forester must have earned a minimum of a bachelor of science degree in forestry and must be
licensed and registered under the forestry laws of Alabama with considerable experience in
the forestry field. The State Forester shall receive a salary as fixed by the commission and
shall serve at the pleasure of the commission and shall receive actual expenses when traveling
on official business of the commission. Until otherwise provided for by the commission, the
present State Forester of the Division of Forestry of the Department of Conservation and Natural
Resources shall continue to serve as the State Forester under the commission. The State Forester
shall devote his full time to the duties of his office. He...
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11-47-252
Section 11-47-252 Requirements for construction of beach project. A coastal municipality may
not begin construction of a beach project until each of the following requirements have been
satisfied: (1) The governing body of the coastal municipality, after a public hearing held
on not less than 30 days' public notice, has identified the following by adoption of a survey,
map, metes and bounds description, or plane coordinate references. a. The location of the
mean high tide line for the area in which the beach project is proposed to be located. b.
The location of the limits of the landward and seaward extensions of the proposed beach project
relative to both the mean high tide line and the construction control line, if any, then established
under the regulations of the Alabama Department of Environmental Management, the ordinances
of the coastal municipality, or both. (2) The Commissioner of the Department of Conservation
and Natural Resources, acting through the Lands Division of the...
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40-23-4.4
Section 40-23-4.4 Exemption form for equipment for certain commercial fishing vessels. In connection
with the purchase of material, equipment, or machinery for commercial fishing vessels described
in subdivision (13) of subsection (a) of Section 40-23-4, and therefore exempt from taxation
under that section, the filing by the purchaser at retail of the material, equipment, or machinery
with the seller of a certificate in substantially the following form shall relieve the seller
of any obligation to collect tax under Chapter 23 of this title with respect to the sales
described in that chapter: Exemption certification respecting material, equipment, or machinery
which, at any time, enters into and becomes a component part of commercial fishing vessels
of over five tons load displacement as registered with the U.S. Coast Guard and licensed by
the State of Alabama Department of Conservation and Natural Resources. The undersigned ___,
(name) (address) hereby certifies...
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40-29B-8
Section 40-29B-8 Penalties. (a)(1) For taxable periods beginning on or after January 1, 2017,
and before December 31, 2024, taxpayers that are granted amnesty and later fail to comply
with any payment or filing provision administered by the department shall be subject to the
penalty for underpayment due to negligence under subsection (c) of Section 40-2A-11, or a
civil penalty of one hundred dollars ($100), whichever is greater. (2) A taxpayer who delivers
or discloses a false or fraudulent application, document, return, or other statement to the
department in connection with an amnesty application is subject to the penalty for underpayment
due to fraud under subsection (d) of Section 40-2A-11, or a civil penalty of ten thousand
dollars ($10,000), whichever is greater. (b) Following the termination of the tax amnesty
period, if the commissioner issues a deficiency assessment for a period for which amnesty
was taken, the commissioner may impose penalties and institute civil or criminal...
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