40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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9-11-300
Section 9-11-300 Establishment. The Department of Conservation and Natural Resources, through
the Commissioner of Conservation and Natural Resources, is hereby authorized and directed
to establish by proclamation such wildlife management areas as may be in the public interest
and to enter into agreements with the United States Forest Service, the United States Bureau
of Biological Survey, the Tennessee Valley Authority or other owners, lessees or administrators
of such lands as may be necessary and suitable for the purpose of establishing wildlife management
areas. Such agreements shall provide for the fixing and demarcation of the boundaries of said
area or areas, define the responsibilities of the Department of Conservation and Natural Resources
and the cooperating party or parties for restocking of wildlife species, the planting and
cultivation of game and fish foods, the protection of such areas from predatory animals and
unauthorized hunting or fishing and any other work necessary...
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9-2-8
Section 9-2-8 Commissioner of Conservation and Natural Resources - Promulgation of rules and
regulations as to game, fish and seafood; publication and distribution of laws, etc. The Commissioner
of Conservation and Natural Resources is authorized to make and promulgate such reasonable
rules and regulations not in conflict with the provisions of the game and fish laws as he
may deem for the best interest of the conservation, protection and propagation of wild game,
birds, animals, fish and seafoods, which rules and regulations shall have the effect of law;
provided, that the Commissioner of Conservation and Natural Resources shall not have the right
to make or promulgate any rules or regulations which will hamper industry or which will interfere
with the operation of any industrial plant or plants or any industrial operation. The Commissioner
of Conservation and Natural Resources shall not have the right to make or promulgate any rules
or regulations which will hamper or interfere with...
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9-12-160
Section 9-12-160 Authorized. The Commissioner of Conservation and Natural Resources shall have
authority to enter into agreements of reciprocity with conservation commissioners or directors
and other proper officials of other states who have jurisdiction over the seafood laws and
regulations of such states whereby the citizens of the State of Alabama may be permitted to
catch or take fish, shrimp, crabs or oysters from the waters under the jurisdiction of such
other states for commercial purposes, upon similar agreements whereby such nonresidents are
allowed to take or catch fish, shrimp, crabs or oysters from the public salt waters of the
State of Alabama for commercial purposes regardless of residence. (Acts 1951, No. 238, p.
513, §1.)...
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40-10-137
Section 40-10-137 Conveyance to Department of Conservation and Natural Resources of land bid
in by state - Procedure. Any lands which have been bid in by the state at tax sale shall,
after three years have elapsed from the date of sale to the state and no person having any
interest therein having redeemed same from tax sale, be subject to conveyance to the Department
of Conservation and Natural Resources in the manner hereinafter provided: (1) Whenever the
Department of Conservation and Natural Resources shall determine any lands which have been
bid in by the state at tax sale and the title to which has not passed out of the state, to
be suitable or desirable for the use of the said Department of Conservation and Natural Resources,
either for the purpose of being used as a state park, state forest, or for the purpose of
exchange for other lands of equal value, which are determined to be suitable for said purposes,
or for any other use or disposition which the Department of Conservation...
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9-11-190
Section 9-11-190 Catching of nongame fish from public waters by use of wire baskets - When,
where and how permitted. The Commissioner of Conservation and Natural Resources is hereby
authorized and empowered to promulgate rules and regulations authorizing the taking, catching
or killing of nongame fish from the public waters of this state by the use of wire baskets
having a mesh of one inch or more; provided, however, that the Commissioner of Conservation
and Natural Resources shall only promulgate such a regulation upon the written petition of
all of the state representatives and state senators from the county or counties in which said
regulation or regulations shall be effective. Petitions from state representatives and state
senators as provided for above shall specify whether the wire baskets they desire shall have
a mesh of one inch or two inches. No regulation shall be promulgated allowing the use of wire
baskets in Lewis M. Smith reservoir on the Sipsey fork of the Warrior River...
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9-12-28
Section 9-12-28 Oysters management stations; harvest records. The Commissioner of Conservation
and Natural Resources may establish by rule oyster management stations to be used by persons
or boats harvesting or landing oysters taken from the public reefs or public water bottoms
of this state. The oyster management stations so established in conjunction with other locations
designated by the Director of the Marine Resources Division and approved in writing by the
commissioner shall be the only ports used by persons or boats landing such oysters in Alabama
by water and it is unlawful to so use any other port for landing oysters. When oyster management
stations are opened, all oyster catchers taking oysters from the public reefs shall be required
to check out and check in at a management station. The rule establishing oyster management
stations may also provide for the Marine Resources Division to require oyster harvest records.
A commercial oyster catcher shall record all information...
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9-14-20
Section 9-14-20 Authorized. The Department of Conservation and Natural Resources, Division
of Parks may, with certain exceptions set out in this article, enter into contracts with persons,
firms or corporations to maintain and operate concessions within the state park areas for
the welfare of the general public in the use and enjoyment of the state park system. (Acts
1971, No. 2440, p. 3900, §1.)...
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9-12-50
Section 9-12-50 Regulation of transportation of raw oysters and shrimp beyond boundaries of
state. The Department of Conservation and Natural Resources shall have the authority to regulate
the time, manner and means for transporting raw oysters or shrimp, except headless or canned
shrimp and canned, processed oysters, beyond the boundaries of the State of Alabama and to
require all persons, firms, corporations or associations to come to a designated port of entry
and then and there pay all taxes on such oysters or shrimp as have been caught within the
waters of the State of Alabama and then and there to pay all taxes on such oysters or shrimp
before the same are moved or transported or attempted to be moved beyond the boundaries of
the state. (Acts 1936-37, Ex. Sess., p. 169, p. 192, § 29; Code 1940, T. 8, § 148.)...
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