45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases where used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "County" means Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state. (3) "State Department of Revenue" means the Department of Revenue of the state. (4) "State" means the State of Alabama. (5) "State sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State sales...
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9-11-153
Section 9-11-153 Wholesale and retail freshwater nongame fish dealers' licenses; commercial paddlefish dealer's license. (a) Every person, firm, association, or corporation engaged in the buying, selling, or handling of freshwater nongame fish for the purpose of resale, whether handled on a commission basis or otherwise, and every person, firm, association, or corporation shipping freshwater nongame fish out of the State of Alabama on consignment or order shall be considered a wholesale dealer of freshwater nongame fish, and shall be required to pay a license of $25.00 per annum. Any person, firm, association, or corporation handling freshwater nongame, uncooked fish strictly at retail to the consumer shall be considered a retailer and must purchase a license and pay $10.00 per annum for the same. The revenue to be derived from such licenses shall be covered into the State Treasury to the credit of the Game and Fish Fund of the Department of Conservation and Natural Resources....
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9-11-171
Section 9-11-171 Spearing of commercial or nongame fish for sport - License - Required; issuance; fees; disposition of revenue from sale. Each person engaged in the spearing of commercial or nongame fish shall, in addition to all other Alabama fishing licenses, have a commercial or nongame fish spearfishing license. The fee for the commercial or nongame spearfishing license shall be as follows: state resident's license, $5.00; nonresident seven-day license, $2.50; nonresident annual license, $7.50. Said licenses shall be issued only by the Department of Conservation and Natural Resources, Montgomery, Alabama. The revenue derived from the sale of the licenses provided for in this article shall be covered into the State Treasury to the credit of the Game and Fish Fund. (Acts 1961, Ex. Sess., No. 266, p. 2282, §1.)...
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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...
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9-11-433
Section 9-11-433 Issuance of annual stamp; lifetime migratory waterfowl stamp; fees; issuing agents; refund for unsold stamps. (a) A stamp shall be issued to each hunting license applicant by the judge of probate or issuing officer of any county of the state or other authorized license agent as provided herein upon the payment of a fee of ten dollars ($10). Each stamp shall be valid for the duration of one hunting season as established by the department. Stamps shall be available for sale prior to any waterfowl season, including any special season which may precede the regular season. The stamp fee provided in this subsection shall be subject to periodic adjustments by the Department of Conservation and Natural Resources based on increases in the Consumer Price Index in the same manner as other fishing and hunting licenses and fees are adjusted pursuant to Section 9-11-68. (b) In lieu of an annual stamp, a lifetime migratory waterfowl stamp may be purchased by or for individuals...
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9-11-56.1
Section 9-11-56.1 Nonresident fishing licenses - Commercial license. (a) The Department of Conservation and Natural Resources, hereinafter referred to as "the department" or duly authorized designees of the department shall sell and issue commercial fishing licenses to residents of other states, which other states reciprocate the sale and issuance of similar such commercial fishing licenses to residents of Alabama to fish the waters of their respective states. (b) The amount to be charged for such nonresident commercial fishing license shall be the same as is charged a resident of Alabama for such a license in the reciprocating state, but in no event shall the amount be less than the prevailing amount charged by the department of commercial fishing licenses for Alabama residents. (c) Nonresident commercial fishing licensees shall be subject to the same rules, regulations and requirements of law and of the department as may apply to Alabama resident commercial fishing licensees. Each...
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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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9-12-82
Section 9-12-82 License required for taking of oysters for commercial purposes; penalty; aquaculture license; disposition of funds. (a) Before any person engages in the taking or catching of oysters from the waters or bottoms of the State of Alabama, the person shall first purchase an annual oyster catcher license. The license shall expire annually on September 30 and shall be twenty-five dollars ($25) . However, persons may take for personal, noncommercial purposes, from waters opened to commercial oystering, not more than 100 oysters per day without purchasing an oyster catcher license. (b) Before any oyster aquaculture site or facility permitted by the state Department of Public Health engages in the taking of oysters from the waters or bottoms of this state, the oyster aquaculture permittee shall first purchase an annual oyster aquaculture license. The license shall allow employees of the aquaculture facility to engage in harvesting and sorting of oysters or to conduct other...
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9-14-6
Section 9-14-6 County and municipal grants, etc., of lands to state park system; appropriations of moneys for improvement, operation, etc., of state park system. Any county and any incorporated city or town in the State of Alabama is hereby authorized and empowered to donate, convey and grant to the State of Alabama any land owned by it or which it may hereafter acquire to become a part of the state park system. Any such county, city or town may appropriate moneys to the Department of Conservation and Natural Resources to be used and expended in extending, improving, operating or maintaining the state park system. (Acts 1939, No. 556, p. 877, §5; Code 1940, T. 8, §182.)...
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9-16-135
Section 9-16-135 Special Abandoned Mine Reclamation Trust Fund; deposit, administration and disbursal of funds. There is hereby created in the State Treasury a Special Abandoned Mine Reclamation Trust Fund to receive and retain up to 10 percent of the appropriated funds granted annually by the Secretary of the U.S. Department of Interior for the reclamation of abandoned mine lands in Alabama. All moneys so deposited by the Director of the Department of Labor shall accrue interest, and together with all interest earned, shall be available for expenditure by the Director of the Department of Labor after August 3, 1992, solely to accomplish the purposes set forth in Section 9-16-122(b). All moneys in this fund shall be deposited, administered and disbursed in the same manner and under the same conditions and requirements as provided by law for other special trust funds in the State Treasury. Moneys in this special trust fund shall be separately accounted for and continuously available to...
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