|
40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed on the
storage, use or other consumption in this state of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing or reconditioning of vessels, barges, ships, other watercraft and 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, purchased
at retail on or after October 1, 1965, for storage, use or other consumption in this state
at the rate of four percent of the sales price of such property or the amount of tax collected
by the seller, whichever is greater; provided, however, when the seller follows the Department
of Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-61.htm - 5K - Match Info - Similar pages
41-23-30
Section 41-23-30 Contracts with eligible businesses to provide for tax exemptions; preference
to Alabama manufacturers; endorsement resolution; certification as to employees; wage subsidies.
(a) The department, after consultation with the council, and with the approval of the Governor,
may enter into contracts with eligible businesses to provide: (1) For the exemption from sales
and use tax imposed by the State of Alabama or from sales and use tax imposed by its political
subdivisions, upon approval of the governing authority thereof, of the purchases of the material
used in the construction of a building, or any addition or improvement thereon, for housing
any legitimate zone business enterprise, and machinery and equipment used in that enterprise.
(2) For certain exemptions from income taxes levied by the State of Alabama levied on eligible
corporations and individuals for a period of five years. (3) For certain exemptions of business
privilege taxes levied by the State of Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-23-30.htm - 5K - Match Info - Similar pages
9-10B-26
Section 9-10B-26 Effect of chapter on other state departments and agencies. Nothing in this
chapter shall be interpreted as negating, destroying, impairing, preempting, or superseding
any statutory, common law, or other legal right, duty, power, or authority of the Alabama
Department of Environmental Management, the Alabama Department of Conservation and Natural
Resources, the Alabama Department of Public Health, the Geological Survey of Alabama or any
other agency or department of this state. (Acts 1993, No. 93-44, p. 78, §27.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-10B-26.htm - 842 bytes - Match Info - Similar pages
9-11-53
Section 9-11-53 Resident license - Freshwater fishing. (a) Any person who has been a bona fide
resident of this state for a period of not less than 90 days next preceding and who is age
16 or older, but who has not yet reached the age of 65, shall not take, catch, kill or attempt
to take, catch, or kill any fish in any of the waters of this state above that line defined
in Rule 220-2-.42 (1) of the Department of Conservation and Natural Resources as published
in the Alabama Administrative Code, as well as below that line in any of the ponds or lakes
containing freshwater fish, subject to the exceptions contained herein, by any means, except
designated commercial fishing gear and wire baskets, expressly allowed by law or regulation
without first procuring an annual resident freshwater fishing license and paying therefor
the sum of eleven dollars ($11), plus a one dollar ($1) issuance fee, which fees shall be
subject to adjustment as provided for in Section 9-11-68; provided, however,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-53.htm - 7K - Match Info - Similar pages
9-12-65
Section 9-12-65 Sale, etc., of shrimp or oysters to persons, etc., failing to comply with provisions
of article. It shall be unlawful for any person to sell, barter, exchange, give or deliver
to any person, firm or corporation doing business in Alabama any saltwater shrimp or oysters
after having been notified in writing by the Department of Conservation and Natural Resources
or its agent to the effect that such person, firm or corporation which the Department of Conservation
and Natural Resources shall name in its notice has failed or refused to pay the tax on saltwater
shrimp or oysters or to make the reports in writing required by law or has failed to comply
with the other provisions of this article, and in the event such saltwater shrimp or oyster
catcher or master of a boat handling saltwater shrimp or oysters sells, exchanges, barters,
gives or delivers saltwater shrimp or oysters to the person, firm or corporation named in
the notice as not having complied with the provisions of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-65.htm - 1K - Match Info - Similar pages
9-14-8
Section 9-14-8 Free admission for military personnel on holidays. (a) Any active or retired
member of the United States Armed Forces, including any reserve component thereof, or the
National Guard, upon presentation of an appropriate active or retired military identification
card, shall be granted free admission to any state park operated by the Department of Conservation
and Natural Resources on any state or federal holiday. (b) Any Alabama resident who is an
active member or honorably separated member of the United States Armed Forces or National
Guard, including any reserve component thereof, upon presentation of an appropriate active
or retired military identification card, a driver's license with a veteran designation, valid
form DD214, or any other documentation prescribed by law or administrative rule as evidence
of honorable separation from active service, shall be granted free admission to any state
park operated by the Department of Conservation and Natural Resources on all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-14-8.htm - 1K - Match Info - Similar pages
9-15-77
Section 9-15-77 Payment of expenses by department, board, bureau, etc., selling or leasing
property; payment of fee to Lands Division. The expenses of the appraisal and contemplated
sale or lease shall be paid by the department, board, bureau, commission, institution, corporation,
or agency offering the property for sale. The Lands Division of the state Department of Conservation
and Natural Resources shall receive a fee in reimbursement of its actual expenses for administering
the sale of real property under this article. The fee shall be disbursed to the Lands Division
in the final disposition of the funds received from the sale of the property. (Acts 1995,
No. 95-280, p. 507, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-15-77.htm - 998 bytes - Match Info - Similar pages
9-2-130
Section 9-2-130 Created; appointment and duties of agent. Within the Department of Conservation
and Natural Resources and under the Commissioner of Conservation and Natural Resources, there
is hereby created the office of Land Agent, whose duties will be to compile a record of all
lands owned by the State of Alabama or any department or institution of the state. The said
agent shall be selected by said Commissioner of Conservation and Natural Resources as other
employees of his department are selected. (Acts 1945, No. 341, p. 554, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-2-130.htm - 847 bytes - Match Info - Similar pages
11-89C-14
Section 11-89C-14 Effect of chapter on state entities. Nothing in this chapter shall be interpreted
as negating, destroying, impairing, preempting, superseding, or conflicting with any statutory
or common law, or other legal right, duty, power, or authority of ADEM, the Alabama Department
of Conservation and Natural Resources, the Alabama Department of Public Health, or any other
agency or department or commission of the State of Alabama. This chapter shall be cumulative
to and in furtherance of any statutory or common law or other legal right, duty, power, or
authority of any governing body. (Acts 1995, No. 95-775, p. 1835, §14.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89C-14.htm - 947 bytes - Match Info - Similar pages
9-11-19
Section 9-11-19 Assent to federal act relating to fish restoration and management projects;
disposition of fishing license fees generally. The State of Alabama hereby assents to the
provisions of the act of Congress entitled "An act to provide that the United States
shall aid the states in fish restoration and management projects, and for other purposes,"
approved August 9, 1950 (Public Law 681, 81st Congress), and the Department of Conservation
and Natural Resources of the State of Alabama is hereby authorized, empowered and directed
to perform such acts as may be necessary to the conduct and establishment of cooperative fish
restoration projects, as defined in said act of Congress, in compliance with said act and
rules and regulations promulgated by the secretary of the appropriate federal agency thereunder;
and no funds accruing to the State of Alabama from license fees paid by fishermen shall be
diverted for any other purpose than the administration of the game and fish activities...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-19.htm - 1K - Match Info - Similar pages
|