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40-29-23
Section 40-29-23 Levy and distraint. (a) Authority of commissioner or delegate. If any person
liable to pay any final assessment of tax neglects or refuses to pay the same or fails to
appeal such final assessment within 30 days, it shall be lawful for the commissioner to collect
such tax (and such further sum as shall be sufficient to cover the expenses of the levy) as
herein provided or as otherwise provided by law. The commissioner may levy upon all property
and rights for property belonging to such person or on which there is a lien as provided in
this chapter for the payment of such tax. If the Commissioner of Revenue or his delegate makes
a finding that the collection of such tax is in jeopardy, notice and demand for immediate
payment of such tax may be made and, upon failure or refusal to pay such tax, collection thereof
by levy shall be lawful without regard to the 30-day period provided in this chapter. (b)
Seizure and sale of property. The term "levy" as used in this chapter...
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9-11-44
Section 9-11-44 Resident license - Hunting. (a) Any person who is age 16 years or older, but
who has not reached 65 years of age, who has resided in Alabama continuously for a period
of not less than 90 days next preceding, and who is not serving as a member of the Armed Forces
of the United States of America during any period of time in which the United States of America
is in a state of war, as declared by an act of Congress, shall procure an annual resident
all-game hunting license before the person is entitled to hunt in this state by filing an
application with the person in any county of the state duly authorized to issue the license,
stating his or her name, age, place of residence, post office address, and after paying to
the person issuing the license a license fee of twenty-three dollars ($23), plus an issuance
fee of one dollar ($1), which fees shall be subject to adjustment as provided for in Section
9-11-68. Any Alabama resident age 16 through 64 years, in lieu of...
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9-11-48
Section 9-11-48 Nonresident hunting licenses - "Trip small game." Any nonresident
of this state who is 16 years old or older shall, in lieu of the small game license provided
for in Section 9-11-46, procure one of the following "trip small game" hunting licenses
to hunt all legal game in this state except deer and turkey, the procurement of which shall
be in the same manner as provided for procuring nonresident annual hunting licenses provided
for in Sections 9-11-46 and 9-11-47, by paying the license fees herein specified, which licenses
will authorize the holder of the license to hunt in this state for a period of days specified
on the license from the day the license was issued: (1) A "nonresident small game 10-day
trip hunting license," the cost of which shall be fifty-three dollars ($53), plus a two
dollar ($2) issuance fee, which fees shall be subject to adjustment as provided for in Section
9-11-68. This license shall be valid for those legal hunting hours occurring during the...
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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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41-4-92
Section 41-4-92 Disposition of departmental and institutional fees, receipts, etc. All fees,
receipts and income collected or received by any department, board, bureau, commission, agency
or office or institution of the state shall be paid into the State Treasury or deposited in
an approved state depository to the credit of the General Fund of the State of Alabama or
to the credit of a special fund if the latter is required by law. No such payment or deposit
shall be subject to withdrawal by any such department, board, bureau, commission, agency,
office or institution, and all appropriations made to any such department, board, bureau,
commission, agency, office or institution shall be specified amounts and shall be subject
to allotment as provided in this article. Anything herein to the contrary notwithstanding,
however, this article shall not apply to the fees, receipts and income (other than appropriations)
of the Department of Conservation and Natural Resources, the Department of...
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9-11-59
Section 9-11-59 License to capture or kill fur-bearing animals for commercial purposes; traps.
(a) It shall be unlawful for any person to take, capture, or kill, or to attempt to take,
capture, or kill for commercial purposes by any means or device any of the fur-bearing animals
protected by the laws or regulations of this state without first procuring a license therefor,
to be issued in the same manner as is provided for hunting and fishing licenses. (b)(1) Any
person who has been a bona fide resident of this state for 90 days next preceding may procure
a resident trapping license by paying the sum of twenty dollars ($20). (2) Any person who
has not been a bona fide resident of this state for 90 days next preceding may procure a nonresident
trapping license by paying the amount charged a resident of Alabama for a similar license
in the nonresident state, except that the license fee for a nonresident in no event shall
be less than 10 times the license fee charged by the department for...
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9-12-207
Section 9-12-207 Alligator parts transaction forms; bills of sale; inspection; records. (a)
Any licensed alligator farmer may sell alligator carcasses or parts, provided he completes
an official alligator parts transaction form, furnished by the department, for every alligator
parts transaction. These forms shall be submitted to the department at 30-day intervals until
all parts are sold. (b) Any alligator parts dealer purchasing alligator parts, other than
skins, shall complete an official alligator parts transaction form for each purchase. Any
alligator parts dealer selling alligator parts, other than skins, shall complete an official
alligator parts sale form for each sale. These forms shall be furnished by the department
and shall be submitted to the department at 30-day intervals until final disposition of all
parts. Each alligator farmer and parts dealer shall furnish a bill of sale to each retailer
or restaurant purchasing alligator parts. (c) Any retailer or restaurant...
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9-12-67
Section 9-12-67 Sacking and tagging oysters; penalties. (a) All oysters taken from public oyster
bottoms of the State of Alabama for commercial purposes shall be sacked or placed in containers,
in accordance with the most current National Shellfish Sanitation Program Guide for the Control
of Molluscan Shellfish, as adopted by the state Department of Public Health, containing not
more than one-quarter Alabama barrel of oysters. Sacks or containers with oysters shall be
tagged and identified in accordance with the requirements of the most current National Shellfish
Sanitation Program Guide for the Control of Molluscan Shellfish, as adopted by the state Department
of Public Health, prior to leaving the harvest location or oyster management station. The
tag shall remain attached to each sack or container until it is emptied or retagged with a
certified dealer tag. Sacks or containers shall not be emptied in any proportion prior to
reaching the destination where the oysters shall be opened,...
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28-3A-7
Section 28-3A-7 Importer license; issuance; restrictions on sales; registration of labels;
seizure of unregistered goods; monthly reports; inspections. (a) Upon applicant's compliance
with the provisions of this chapter and the regulations made thereunder, the board shall issue
to applicant an importer license which shall authorize the licensee to import alcoholic beverages
manufactured outside the United States of America into this state or for sale or distribution
within this state of liquor and wine to the board or the state, and table wine and beer to
wholesaler licensees of the board. No person shall import alcoholic beverages manufactured
outside the United States into this state or for sale or distribution within this state or
to the state, the board or any licensee of the board, unless such person shall be granted
an importer license issued by the board. (b) An importer licensee shall not sell any alcoholic
beverages for consumption on the premises where sold; nor, unless...
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28-7-10
Section 28-7-10 Wine importer license; restrictions on sale and operation; registration of
labels; seizure of unregistered goods; monthly reports; inspection. (a) Upon applicant's compliance
with Section 28-7-6, the board shall issue to applicant an importer license which shall authorize
the licensee to import table wine manufactured outside the United States of America into this
state or for sale or distribution within this state table wine to the board or the state,
and table wine to wholesaler licensees of the board. No person shall import table wine manufactured
outside the United States into this state or for sale or distribution within this state or
to the state, the board or any licensee of the board, unless such person shall be granted
an importer license issued by the board. (b) An importer licensee shall not sell any table
wine for consumption on the premises where sold; nor, unless issued a wholesale license, sell
or deliver to any retailer; nor deliver any such table wine...
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