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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
9-11-44.1
Section 9-11-44.1 Certification of completion of approved hunter education course required
for issuance of license; penalty; "supervision required" status. (a) It shall be
unlawful for any person born on or after August 1, 1977, and of 16 years of age or older,
or his or her agent, to procure any annual, trip, or wildlife heritage hunting license unless
the person has been issued and exhibits to the issuing agent at the time of purchasing any
annual, trip, or wildlife heritage hunting license, a certification of satisfactory completion
by the person of a hunter education course approved by the Department of Conservation and
Natural Resources. The person shall only be required to exhibit the certification at the time
of purchase of his or her initial license. The exhibition of the certification shall not be
required at the time of purchase of subsequent licenses if the person exhibits to the issuing
agent at the time of purchase a license which was issued by this state to him or her in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-44.1.htm - 4K - Match Info - Similar pages
32-5A-195
Section 32-5A-195 Cancellation, suspension, or revocation of driver's license; grounds, procedure,
etc. (a) The Secretary of the Alabama State Law Enforcement Agency is authorized to cancel
any driver's license upon determining that the licensee was not entitled to the issuance thereof
or that the licensee failed to give the correct or required information in his or her application.
Upon such cancellation, the licensee must surrender the license so cancelled. If the licensee
refuses to surrender the license, he or she shall be guilty of a misdemeanor. (b) The privilege
of driving a motor vehicle on the highways of this state given to a nonresident shall be subject
to suspension or revocation by the Secretary of the Alabama State Law Enforcement Agency in
like manner and for like cause as a driver's license issued may be suspended or revoked. (c)
The Secretary of the Alabama State Law Enforcement Agency is further authorized, upon receiving
a record of the conviction in this state of a...
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34-4-27
Section 34-4-27 Privilege licenses. Each auctioneer shall annually pay one state license in
an amount not to exceed two hundred fifty dollars ($250). Each auctioneer shall also annually
pay a county license of twenty-five dollars ($25) in each county where he or she sells by
auction. No privilege license shall be required for any apprentice auctioneer when he or she
is listed as the principal auctioneer. No license shall be required for any auctioneer who
conducts an auction, without compensation for himself or herself, where all proceeds from
the auction go to the benefit of any charitable organization. The term "auctioneer"
shall include any person selling real estate, goods, wares, merchandise, automobiles, livestock,
or other things of value at public outcry. Sales at public outcry may be made for compensation
without license involving any of the following: (1) Sales for the estate of a decedent. (2)
Sales of property conveyed by deed of trust, mortgage, judgment, or ordered to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-4-27.htm - 1K - Match Info - Similar pages
40-17-332
Section 40-17-332 Licenses required. (a) Each person engaged in business in this state as a
supplier shall first obtain a supplier's license. The fee for a supplier's license is two
hundred dollars ($200). A supplier engaged in business in this state will be deemed a permissive
supplier with respect to its transactions outside of this state and will have all of the responsibilities
and obligations applicable to a permissive supplier as covered in this article. (b) A person
who elects to collect the tax imposed by this article as a supplier and who meets the definition
of a permissive supplier may obtain a permissive supplier's license. Application for or possession
of a permissive supplier's license does not in itself subject the applicant or licensee to
the jurisdiction of this state for a purpose other than administration and enforcement of
this article. (c) Each terminal operator other than a supplier licensed under subsection (a)
engaged in business in this state as a terminal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-332.htm - 4K - Match Info - Similar pages
8-34-2
Section 8-34-2 License required. (a) Each dealer engaged in the business of purchasing precious
items for the purpose of reselling the items shall purchase a state license in the amount
of one hundred dollars ($100) and a county license in the amount of fifty dollars ($50) under
Article 1, Chapter 12, Title 40. The dealer shall purchase one state license per year and
shall annually purchase the county license in each county where he or she conducts business.
No dealer shall operate in the State of Alabama unless he or she first obtains the business
license required herein to engage in the business of purchasing precious items. (b) A dealer
may only operate from the permanent place of business listed on the business license. The
dealer shall forward a copy of each state and county license to the local law enforcement
agency within five days of receipt. (Act 2010-732, p. 1843, ยง2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-34-2.htm - 1K - Match Info - Similar pages
9-12-93
Section 9-12-93 License for boat used for taking or carrying shrimp. It shall be unlawful for
any person to use any boat for the purpose of drawing a seine or trawl used in catching shrimp
or hauling or carrying shrimp without first having secured an annual license due and payable
on or before the opening date of the season as set by the Commissioner of Conservation and
Natural Resources in each and every year as follows: For each and every boat owned by a resident
of this state, there shall be an annual license fee of fifty dollars ($50) for commercial
boats under 30 feet in length, seventy-five dollars ($75) for commercial boats from 30 to
45 feet in length, one hundred dollars ($100) on commercial boats over 45 feet in length,
and fifteen dollars ($15) on all recreational boats regardless of length. Recreational boats
can use trawls of 16 feet or less as measured at the cork line or main top line to catch,
or attempt to catch, shrimp for bait or noncommercial purposes, not to exceed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-93.htm - 2K - Match Info - Similar pages
32-9A-4
Section 32-9A-4 Penalties. (a) Any person violating Section 32-9A-2(a)(1) shall be guilty of
a misdemeanor and punished by a fine of not less than twenty-five dollars ($25) nor more than
two thousand dollars ($2,000) for each offense. In addition, the court may impose a sentence
of imprisonment in the county jail, not to exceed 30 days, for each offense. (b) Any person
violating Section 32-9A-2(a)(2)a. or a motor carrier violating Section 32-9A-2(a)(2)b. shall
be guilty of a misdemeanor and punished by a fine of not less than one thousand dollars ($1,000)
nor more than two thousand five hundred dollars ($2,500) for each offense. (c) Any operator
of a commercial motor vehicle violating Section 32-9A-2(a)(2)a. in which a metal coil drops,
falls, spills, shifts, or otherwise escapes from the vehicle shall be guilty of a misdemeanor
and punished by a fine of not less than two thousand five hundred dollars ($2,500) nor more
than five thousand dollars ($5,000). (d) Any person violating...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-9A-4.htm - 2K - Match Info - Similar pages
9-11-47
Section 9-11-47 Nonresident hunting licenses - "All game." Any nonresident of this
state who is 16 years old or older shall procure an annual "all game hunt license"
to hunt all legal game in this state by filing an application with the Commissioner of Conservation
and Natural Resources or any judge of probate or other person authorized to issue the license,
stating his or her age, race, place of residence, and post office address and after paying
to the person issuing the license a fee of two hundred seventy-three dollars ($273), plus
a two dollar ($2) issuance fee, which fees shall be subject to adjustment as provided for
in Section 9-11-68. Every person making application for a nonresident hunting license as provided
in this section and Sections 9-11-46, 9-11-48, and 9-11-49 shall provide a valid driver license
number or, in the case of nondrivers, proof of permanent residence. All nonresident hunting
licenses shall bear the driver license number of the licensee and the state where...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-47.htm - 2K - Match Info - Similar pages
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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