33-2-150
Section 33-2-150 Definitions. The words and phrases hereinafter set forth, wherever
used in this article, shall have the respective meanings hereinafter ascribed to them: (1)
1969 DOCKS AMENDMENT. Amendment 288 of the Constitution of Alabama. (2) 1967 DOCKS AMENDMENT.
Amendment 274 of the Constitution of Alabama. (3) 1957 DOCKS AMENDMENT. Amendment 116 of the
Constitution of Alabama. (4) THE STATE. The State of Alabama. (5) THE DEPARTMENT. The Alabama
State Docks Department and any department or agency of the state that may succeed to its duties.
(6) FACILITIES. Elevators, warehouses, docks, water and rail terminals, wharves, piles, quays,
compresses, storm haven facilities for all types of watercraft, channels between navigable
waterways of the state for the purpose of connecting such waterways and aiding the use thereof,
and other related structures, facilities and improvements, that may be needed for the convenient
use of the same. (7) 1957 DOCKS ACT. Article 1 of this chapter. (8)...
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33-2-9
Section 33-2-9 Application of proceeds of facilities; payment of deficiency where proceeds
are insufficient to cover expenses. The proceeds of the handling and operation of improvements
and facilities constructed pursuant to this article shall be applied as follows: All expenses
of carrying out the purposes of this article shall be paid from said proceeds. Not less than
30 days before each semiannual date upon which interest matures on the bonds hereby authorized,
or any installment of principal matures, the Secretary-Treasurer of the State Docks Department
shall pay to the state treasury from receipts of facilities constructed pursuant to this article
an amount sufficient to cover such installment of interest or principal, and therefrom the
State Treasurer shall pay such interest or principal. If the receipts of the State Docks Department
from facilities constructed pursuant to this article are insufficient to cover any expenses
herein provided for or any installment of interest or...
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33-2-90
Section 33-2-90 Definitions. The words and phrases hereinafter set forth, wherever used
in this article, shall have the respective meanings hereinafter ascribed to them. These definitions
shall include both the singular and the plural. (1) 1957 DOCKS AMENDMENT. Amendment 116 of
the Constitution of Alabama. (2) THE STATE. The State of Alabama. (3) THE DEPARTMENT. The
Alabama State Docks Department and any department or agency of the state that may succeed
to its duties. (4) DOCKS FACILITIES. Docks and all kinds of dock facilities, including elevators,
warehouses, water and rail terminals, wharves, piles, quays, compresses, storm haven facilities
for all types of watercraft, channels between navigable waterways of the state for the purpose
of connecting such waterways and aiding the use thereof, and other related structures, facilities
and improvements, that may be needed for the convenient use of the same. (5) 1957 DOCKS ACT.
Article 1 of this chapter. (6) 1959 DOCKS ACT. Article 2 of...
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33-5-51
Section 33-5-51 Operation of personal watercraft. (a) As used in this section,
"personal watercraft" means a vessel which uses an inboard motor powering a water
jet pump as its primary source of motive power and which is designed to be operated by a person
sitting, standing, or kneeling on the vessel, rather than the conventional manner of sitting
or standing inside the vessel. (b) A person may not operate a personal watercraft on the waters
of this state, as waters are defined in Section 33-5-3, unless each person operating,
riding on, or being towed by the vessel is wearing a personal flotation device approved by
the United States Coast Guard, in accordance with rules and regulations by the Commissioner
of the Department of Conservation and Natural Resources. (c) A person operating a personal
watercraft on the waters of this state that does not have self circling capability, shall
have a lanyard type engine cutoff switch and must attach the lanyard to the person, clothing,
or...
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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...
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9-14E-7
Section 9-14E-7 Disposition of funds. (a) Any part of the project revenues which, by
the terms of the project agreement, are subject to a claim in favor of the department or the
state, or are payable or paid to the department or the state, shall be public funds and distributed
in accordance with subsection (c). (b) Any part of the project revenues which, by the terms
of the project agreement, are to be retained, applied, or used by the user thereunder, whether
with respect to the project or otherwise, shall not be public funds and shall not be funds
of the state. (c) All project revenues which are public funds as provided for in subsection
(a), shall be distributed to the Department of Conservation and Natural Resources. (Act 2013-222,
p. 523, §7.)...
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33-2-60
Section 33-2-60 Definitions. The words and phrases hereinafter set forth, wherever used
in this article, shall have the respective meanings hereinafter ascribed to them. These definitions
shall include both the singular and the plural. (1) 1957 DOCKS AMENDMENT. Amendment 116 of
the Constitution of Alabama. (2) THE STATE. The State of Alabama. (3) THE DEPARTMENT. The
Alabama State Docks Department and any department or agency of the state that may succeed
to its duties. (4) DOCK FACILITIES. Docks and all kinds of dock facilities, including elevators,
warehouses, water and rail terminals, wharves, piles, quays, compresses, storm haven facilities
for all types of watercraft, channels between navigable waterways of the state for the purpose
of connecting such waterways and aiding the use thereof and other related structures, facilities
and improvements that may be needed for the convenient use of the same. (5) 1957 DOCKS ACT.
Article 1 of this chapter. (6) 1959 DOCKS ACT. Article 2 of this...
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9-15-53
Section 9-15-53 Sale or leasing of sand or gravel on public water bottoms and certain
state lands - Disposition and expenditure of revenues. The revenues, including royalties,
derived from the sale of sand and gravel or from leases for the purposes of the removal of
sand and gravel from the public water bottoms of the State of Alabama and from the lands of
the state which are not owned, occupied or held in trust by or assigned or dedicated to any
department, agency or institution, less the cost of administration of such sales or leases
shall be deposited into the State Treasury to the credit of the State Park Fund and shall
be expended only for the Division of Parks in such manner and such amounts as may be provided
by the Legislature in the general appropriation bill and pursuant to the provisions of Article
4 of Chapter 4 of Title 41 of this code. (Acts 1953, No. 737, p. 1000, §§1, 4; Acts 1959,
No. 32, p. 437.)...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county 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 United States Coast
Guard and licensed by the State of Alabama Department of Conservation and Natural Resources,
purchased at retail on or after the effective date of such tax, for storage, use, or other
consumption in the county at the rate of one percent of the sales price of such property or
the amount of tax collected by the seller, whichever is greater, except as provided in...

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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county 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 the effective date of such tax, for storage, use, or other consumption
in the county at the rate of one percent of the sales price of such property or the amount
of tax collected by the seller, whichever is greater, except as provided in subdivisions...

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