40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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9-11-23
Section 9-11-23 Alabama Marine Resources Endowment Fund. (a) There is created within the Marine
Resources Fund, a special account to be known as the Alabama Marine Resources Endowment Fund.
The assets of the fund shall consist of all of the following: (1) The proceeds from the sale
of the lifetime resident saltwater fishing license and two hundred fifty dollars ($250) of
the proceeds from the sale of the combination lifetime freshwater and saltwater fishing, combination
lifetime saltwater fishing and hunting, and combination lifetime freshwater and saltwater
fishing and hunting licenses, provided in subsections (a), (b), (c), and (d) of Section 9-11-65.2.
(2) The proceeds of any gifts, grants, and contributions to the state which are specifically
designated for inclusion in the fund. (3) Any other sources as may be specified by law. (b)
The fund shall be administered by the Alabama Marine Resources Endowment Fund Board of Trustees,
which shall consist of the Director of Finance, the...
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9-12-233
Section 9-12-233 Additional surcharge on saltwater fishing licenses. Effective for a period
of five years following June 1, 2008, there is levied a surcharge of up to eight dollars ($8),
as set by the Commissioner of the Department of Conservation and Natural Resources, on each
annual resident and nonresident saltwater fishing license issued under Sections 9-11-53.1,
9-11-53.2, 9-11-53.5, 9-11-55.2, and 9-11-55.3. The surcharge shall be in addition to the
regular license and issuance fees on such licenses and shall be collected in the same manner
as those fees. The surcharge shall not apply to saltwater licenses issued to disabled persons.
The proceeds from the surcharge shall be deposited into the Marine Resources Restoration Fund
established in Section 9-12-234 and used for the purposes specified therein. (Act 2008-467,
p. 1022, §5.)...
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9-12-54.1
Section 9-12-54.1 Live saltwater bait dealers license. Before any person, firm, or corporation
engages in the taking, catching, transporting, or selling of live saltwater bait and the transporting
of dead saltwater bait for commercial purposes, he or she shall have in his or her possession
a live saltwater bait dealers license. "Live saltwater bait" shall be defined by
regulation promulgated by the Commissioner of the Department of Conservation and Natural Resources.
The license shall be sold and issued by the Department of Conservation and Natural Resources
to any live saltwater bait dealer upon payment of a fee of one hundred dollars ($100), which
shall entitle the person to sell live saltwater bait from a place of business and operate
one designated live bait catcher boat and one transport truck, or two hundred dollars ($200)
for the right to sell live saltwater bait from a place of business and operate two designated
live bait catcher boats and two transport trucks. Detailed...
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9-11-55.5
Section 9-11-55.5 Nonresident family three-day fishing license. Effective with the license
year beginning September 1, 2014, nonresidents of any state, in lieu of any otherwise required
fishing licenses, may procure a nonresident three-day family fishing license, for a period
of three consecutive days or less by paying the same license fee and issuance fee as the nonresident
seven-day trip fishing license provided for in Section 9-11-56, which license will authorize
the holder thereof and up to four other members of his or her immediate family, comprised
of his or her parent, spouse, children, and grandchildren, which names shall be designated
on the license, to fish in any of the otherwise legally available fresh waters of this state
during those hours occurring during the then current license year for a period not to exceed
72 consecutive hours from the beginning date and time, as selected and designated by the licensee
to the issuing agent at the time of issuance. (Act 2014-340, p....
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9-12-234
Section 9-12-234 Marine Resources Restoration Fund. (a) There is created in the State Treasury
the Marine Resources Restoration Fund which shall receive funds from the additional surcharge
on resident and nonresident saltwater fishing licenses levied pursuant to Section 9-12-233.
In addition, the fund shall receive any state, federal, local, or private funds that may be
legally applied toward economic relief of saltwater commercial gill net fishermen. (b) The
fund is continuously appropriated to the Department of Conservation and Natural Resources
for the purpose of implementing the programs established in Section 9-12-232 and as otherwise
provided in subsection (d). The department may not use any of the monies in the fund for administrative
expenses. (c) All interest and earnings derived from the monies in the fund shall remain in
the fund. Any unexpended monies remaining in the fund at the end of the fiscal year shall
remain in the fund and shall remain available for expenditure by...
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9-11-55.4
Section 9-11-55.4 Nonresident state lake fishing license. Effective with the license year beginning
September 1, 2014, a nonresident of any state who fishes the state public fishing lakes owned
and operated by the Division of Wildlife and Freshwater Fisheries may purchase an alternative
license to the nonresident freshwater fishing license to be known as the nonresident state
lake fishing license for a fee of five dollars ($5) per day or ten dollars ($10) per license
year, plus the same issuance fees, which fees shall be subject to adjustment as provided for
in Section 9-11-68. (Act 2014-340, p. 1262, §2.)...
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9-11-68
Section 9-11-68 Cost adjustments - Hunting and fishing licenses. Beginning with the license
year October 1, 2010, and each license year thereafter, those license fees and issuance fees
specified in Act 2007-418 shall be subject to a possible cost adjustment based on the following
procedure: By the end of November of 2009, and each November thereafter, the Director of the
Division of Wildlife and Freshwater Fisheries of the Department of Conservation and Natural
Resources, with the approval of the Commissioner of the Department of Conservation and Natural
Resources, may submit to the Chair of the Advisory Board of Conservation and Natural Resources,
a recommendation of an increase in both the license fees and issuance fees for the licenses,
based on the percentage increase in the Consumer Price Index for All Urban Consumers (CPI-U)
(All Items - U.S. City Average) maintained by the U.S. Department of Labor, Bureau of Labor
Statistics, for the immediately preceding yearly period of...
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34-6-32
Section 34-6-32 Application to probate judge; bond; issuance. No license shall be issued to
any person to operate any billiard room to which the public has access for amusement and recreation
who is not 19 years of age and a citizen of the United States or who has been convicted of
a felony. Application for license to operate a billiard room shall be first made to the probate
judge of the county in which the applicant proposes to conduct the business, in the form hereafter
provided, and no license shall be issued by any city or town to any person to engage in such
business until after such person has made application to and has been granted a license by
the probate judge of the county in which such city or town is located. Every application for
license shall be accompanied by the affidavit of the applicant, sworn to before an officer
authorized by law to administer oaths: that the applicant is a citizen of the United States,
that he or she is of good moral character, that he or she has...
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40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
(a) Before any person, firm, or corporation shall engage in or carry on any business or do
any act for which a license by law is required, he, they, or it, except as otherwise provided,
shall pay to the judge of probate of the county in which it is proposed to engage in or carry
on such business or do such act, or to the commissioner of licenses or the state Department
of Revenue, as specified, the amount required for such license and shall comply with all the
other requirements of this title. (b) Upon the payment of the amount required for said license
and a fee of $1 herein provided for the issuance of such license and all costs and fees and
penalties which shall have accrued, or for which such person, firm, or corporation shall have
become liable in any proceedings commenced for the collection of such license, or to enforce
payment thereof, such probate judge, commissioner of licenses or...
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