37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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9-11-302
Section 9-11-302 Closing of land or water in areas to hunting and fishing. The Commissioner
of Conservation and Natural Resources is authorized to close to all hunting and fishing any
land or water within the boundary of a wildlife management area which is not under a cooperative
wildlife management agreement with the Department of Conservation and Natural Resources; provided,
that at least 90 percent of the said wildlife management area is under such agreement. (Acts
1939, No. 668, p. 1061, §3; Code 1940, T. 8, §110(3).)...
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9-11-304
Section 9-11-304 Carrying or possession of firearms. The carrying or possession of firearms
within any wildlife management area, except while in possession of a valid permit allowing
this privilege, is prohibited; provided, that the provisions of this section shall not apply
to any authorized law enforcement officer nor to any officer of the United States Forest Service,
the United States Bureau of Biological Survey, or of the Alabama Department of Conservation
and Natural Resources while in the pursuit of his official duty. (Acts 1939, No. 668, p. 1061,
§5; Code 1940, T. 8, §110(5).)...
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9-11-240
Section 9-11-240 Opening of season for hunting, etc., of female deer and unantlered male deer.
Any law of the State of Alabama to the contrary notwithstanding, the Commissioner of Conservation
and Natural Resources is hereby authorized to open a season in any county, area or section
of the state for the hunting, taking, capturing and killing of female deer or unantlered male
deer by a duly promulgated regulation when, in his best judgment, he deems it necessary for
biological reasons or because of crop damage to open the season on such deer, provided this
meets with the approval of the landowner or leaseholder. (Acts 1966, Ex. Sess., No. 180, p.
213, § 1.)...
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9-2-20.2
Section 9-2-20.2 Game and Fish Fund - Alabama Nongame Wildlife Endowment. (a) There is hereby
created within the Game and Fish Fund a special account to be known as the Alabama Nongame
Wildlife Endowment. The assets of said account shall consist of the following: (1) The proceeds
from the sale of reproductions of the said print and/or stamp; (2) The proceeds of any gifts,
grants and contributions to the state which are specifically designated for inclusion in said
account; and (3) Such other sources as may be specified by law. (b) The Alabama Nongame Wildlife
Endowment shall be administered by a board of trustees consisting of the Director of Finance,
the Secretary-Treasurer of the State Employees' Retirement System and the Commissioner of
the Department of Conservation and Natural Resources. Said board of trustees shall have the
power and authority to invest and reinvest the assets of the account within the guidelines,
limitations and restrictions that govern investment of the State...
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9-11-71
Section 9-11-71 Wildlife heritage license. (a) There is established a wildlife heritage license.
This license shall have a fee of nine dollars ($9), plus an issuance fee of one dollar ($1),
which fees shall be subject to adjustment as provided for in Section 9-11-68, if purchased
separately from one of the other licenses. The wildlife heritage license shall enable all
Alabama residents age 16 through 64 years to do the following: Fish those waters under the
jurisdiction of the Division of Wildlife and Freshwater Fisheries as provided under Rule 220-2-.42,
Alabama Administrative Code, with a hook and line from the bank in other than the person's
county of residence; fish in Division of Wildlife and Freshwater Fisheries operated public
fishing lakes, provided that the person obtains the required permit; hunt small game, except
waterfowl, on Division of Wildlife and Freshwater Fisheries Wildlife Management Areas; shoot
on Division of Wildlife and Freshwater Fisheries shooting ranges; and...
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41-14-51
Section 41-14-51 Definitions. When used in this article, the following words and phrases have
the following meanings: (1) AGRICULTURE and AGRICULTURAL. Those activities, land, buildings,
and machinery relating to any of the following: a. The raising, harvesting, rotation, selling,
or marketing of crops or products of the soil planted, served, or saved including cereals,
vegetables, fruits, fibers, sugars, resins and pitches, grasses, grains, seeds, nuts, bulbs,
feed, forage, wood and wood by-products, nursery stock, including trees and shrubs or other
plants grown or kept for propagation, distribution, or sale, vegetable oils, flowers, silage,
pasturage, and other products and produce thereof. b. The feeding, breeding, management, raising,
marketing, sale, or production of livestock of all types, poultry, insects, fish, and other
aquatic animals for meat, leather, eggs, fur, milk, bone, liquids, and other products and
produce thereof. c. Recreational or educational activities directly...
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9-10A-3
Section 9-10A-3 Purpose of authorities. Watershed management authorities may be formed in any
watershed area of the state for the purpose of developing and executing plans and programs
relating to any phase of conservation of water, water usage, flood prevention, flood control,
water pollution control, wildlife habitat protection, agricultural and timberland protection,
erosion prevention and control of erosion, flood-water and sediment damages. (Acts 1991, No.
91-602, p. 1119, §3.)...
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