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33-5-60
Section 33-5-60 Reciprocal agreements with other states. The Director of Public Safety and
Commissioner of Conservation and Natural Resources are empowered to enter into reciprocal
agreements with other states constituting an exchange of rights or privileges in the use of
boater safety certifications, vessel operator's certifications, or vessel operating privileges,
within this state by residents of other states. Nothing in this article shall in any way affect
the revocation of certifications of another state. The reciprocal agreement can be annulled
on notice issued to either party by the other party within 30 days. No agreement shall authorize
a person who has been a resident of this state for the past 90 days to operate a motorized
vessel in this state without a valid boater safety certification issued by the Director of
Public Safety of this state. (Acts 1994, No. 94-652, p. 1243, §13.)...
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33-5-16
Section 33-5-16 Certificates of registration and numbers generally - Transfer of interest or
destruction or abandonment of vessel; change of address; duplicate registration certificates.
(a) The owner shall furnish the Department of Conservation and Natural Resources notice of
the transfer of all or any part of his or her interest other than the creation of a security
interest in a vessel numbered in this state pursuant to this article or of the destruction
or abandonment of such vessel within 15 days thereof. Such transfer, destruction, or abandonment
shall terminate the certificate for such vessel; except, that in the case of a transfer of
a part interest which does not affect the owner's right to operate such vessel, such transfer
shall not terminate the certificate. (b) Any holder of a certificate shall notify the Department
of Conservation and Natural Resources within 15 days if his or her address no longer conforms
to the address appearing on the certificate and shall, as a part...
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33-5-67
Section 33-5-67 Operation while certification is cancelled, suspended, or revoked prohibited;
penalties. Any person whose boater safety certification or vessel operator's certification
issued in this or another state or whose vessel operating privilege as a nonresident has been
cancelled, suspended, or revoked, as provided in this article, and who operates any motorized
vessel upon the waters of this state while certification or privilege is cancelled, suspended,
or revoked shall be guilty of a Class C misdemeanor and, upon conviction, is punishable as
provided in Sections 13A-5-7 and 13A-5-12. Any person so convicted shall be fined not less
than one hundred dollars ($100). Also, at the discretion of the Commissioner of Conservation
and Natural Resources, the person's certification or privilege may be revoked for an additional
revocation period of six months. (Acts 1994, No. 94-652, p. 1243, §20.)...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.03.htm - 5K - Match Info - Similar pages
32-6-150
Section 32-6-150 Issuance and sale of tags or plates for motor vehicles, motorcycles, and motor-driven
cycles. (a) Owners of motor vehicles, motorcycles, and motor-driven cycles who are residents
of Alabama, upon application to the judge of probate or commissioner of licenses complying
with the state motor vehicle laws relating to registration and licensing of motor vehicles
and payment of the regular license fee for tags or plates as provided by law for private passenger,
pleasure motor vehicles, motorcycles, or motor-driven cycles and the payment of an additional
annual fee of fifty dollars ($50), shall be issued personalized license tags or plates upon
which, in lieu of the numbers prescribed by law, shall be inscribed special letters, figures,
numbers, or other marks, emblems, symbols, or badges of distinction or personal prestige or
a combination of these as are approved for and assigned to the application by the Department
of Revenue. (b) Except for license tags or plates for...
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45-17-243.02
Section 45-17-243.02 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent
of the sales price of such property, or, if applicable, such lesser rate as may then be in
effect as determined by the governing body of the county pursuant to Section 45-17-243.08,
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, and 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 Department of Conservation and Natural Resources, but
if, and only if: (1) Such property is purchased at retail, on or after the effective date
of such tax, for storage, use, or other consumption in the county on or after the...
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45-39-245.42
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent
of the sales price of such property, or, if applicable, such lesser rate as may then be in
effect as determined by the governing body of the county pursuant to Section 45-39-245.48,
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, and 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 Department of Conservation and Natural Resources, but
if and only if: (1) Such property is purchased at retail, on or after the effective date of
such tax, for storage, use, or other consumption in the county on or after the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.42.htm - 2K - Match Info - Similar pages
36-15-1
Section 36-15-1 Duties generally. The Attorney General shall keep his or her office at the
capital city and perform the following duties: (1)a. He or she shall give his or her opinion
in writing, or otherwise, on any question of law connected with the interests of the state
or with the duties of any of the departments, when required by the Governor, Secretary of
State, Auditor, Treasurer, Superintendent of Education, Commissioner of Agriculture and Industries,
Director of Finance, Comptroller, State Health Officer, Public Service Commissioners, Commissioner
of Conservation and Natural Resources, or the Commissioner of the Department of Revenue or
any other officer or department of the state when it is made, by law, his or her duty so to
do, and he or she shall also give his or her opinion to the Chairman of the Judiciary Committee
of either house, when required, upon any matter under the consideration of the committee.
b. The Attorney General shall give his or her opinion, in writing...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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