45-39-245.42
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent
of the sales price of such property, or, if applicable, such lesser rate as may then be in
effect as determined by the governing body of the county pursuant to Section 45-39-245.48,
on the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and
commercial fishing vessels of over five tons load displacement as registered with the U.S.
Coast Guard and licensed by the State Department of Conservation and Natural Resources, but
if and only if: (1) Such property is purchased at retail, on or after the effective date of
such tax, for storage, use, or other consumption in the county on or after the...
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9-12-82
Section 9-12-82 License required for taking of oysters for commercial purposes; penalty; aquaculture
license; disposition of funds. (a) Before any person engages in the taking or catching of
oysters from the waters or bottoms of the State of Alabama, the person shall first purchase
an annual oyster catcher license. The license shall expire annually on September 30 and shall
be twenty-five dollars ($25) . However, persons may take for personal, noncommercial purposes,
from waters opened to commercial oystering, not more than 100 oysters per day without purchasing
an oyster catcher license. (b) Before any oyster aquaculture site or facility permitted by
the state Department of Public Health engages in the taking of oysters from the waters or
bottoms of this state, the oyster aquaculture permittee shall first purchase an annual oyster
aquaculture license. The license shall allow employees of the aquaculture facility to engage
in harvesting and sorting of oysters or to conduct other...
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9-15-31
Section 9-15-31 Management and supervision of school lands, swamp and overflowed lands, etc.
The Commissioner of Conservation and Natural Resources is hereby expressly authorized and
empowered to have complete management of, and supervision over lands which are known as school
lands, as defined by Section 16-20-1, which lands are vested in or which may hereafter be
vested in the State of Alabama in trust for the use of schools, lands which are known as swamp
and overflowed lands, which are now or which may hereafter be owned by the State of Alabama,
the Salt Springs Lands reservation and any lands that may have been or may be deeded to the
Department of Conservation and Natural Resources by the Director of the Department of Revenue
and of all papers, documents and records relating thereto, except those which are required
by law to be kept in the office of the Secretary of State. (Acts 1915, No. 76, p. 217, §1;
Acts 1939, No. 581, p. 949, §1; Code 1940, T. 8, §232.)...
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9-2-25
Section 9-2-25 Refunds on erroneous or excessive license fees. (a) This section shall apply
to all licenses administered by the Department of Conservation and Natural Resources or any
division thereof. (b) In the event any license for the same privilege is made available at
a lesser price and reasonable notice of its availability has not been given to the public,
a person, firm or corporation will be entitled to a refund equal to the amount of the reduction
of the license fee; and any person, firm or corporation who, by mistake, purchases any duplicate
license or pays an amount in excess of that required by law for the license shall be entitled
to have the money incorrectly paid refunded as hereinafter provided, less any amount paid
as an issuance fee or other fee to any probate judge, license commissioner, special agent
or other person authorized to issue such licenses. (c) Any amount charged by a probate judge,
license commissioner, special agent or other person authorized to issue...
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9-9-15
Section 9-9-15 Board of water management commissioners - Powers and duties generally. The board
of water management commissioners shall have the right and authority to enter into contracts
or other agreements with the United States government or any department thereof, with persons,
with railroads or other corporations, with public corporations, with the state government
of this or other states and with drainage, conservation or other improvement districts in
this or other states for cooperating or assisting in constructing, maintaining, using or operating
the works of the district or for making surveys and investigations or reports thereon and
may purchase, lease or acquire land or other property in adjoining states in order to secure
outlets or for other purposes of this article, and may let contracts for securing such outlets
or other works in adjoining states as may be necessary to carry out the provisions of this
article. The board shall have the authority to borrow funds from...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county of tangible personal property, not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the United States Coast Guard and licensed
by the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in...
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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county of tangible personal property, not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the U.S. Coast Guard and licensed by
the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in subdivisions...
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9-11-261
Section 9-11-261 Permits for propagation of game birds, and game or fur-bearing animals for
private purposes. (a) The Commissioner of Conservation and Natural Resources, upon the payment
of a fee of $1.00, may issue an annual permit to any individual, association, partnership,
firm, or corporation owning property in the State of Alabama permitting the permit holder
to engage in the business of raising game birds and game or fur-bearing animals for propagation
purposes in the State of Alabama under the rules and methods as may be prescribed by the Department
of Conservation and Natural Resources, for the exclusive purpose of stocking private or protected
lands under the ownership, supervision, or control of the holder of the permit. The holder
of the permit shall not be authorized to dispose of any game or fur-bearing animals propagated
under the permit authorized by this section. (b) Any permittee having game birds or game or
fur-bearing animals in his or her possession at the time of...
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9-11-433
Section 9-11-433 Issuance of annual stamp; lifetime migratory waterfowl stamp; fees; issuing
agents; refund for unsold stamps. (a) A stamp shall be issued to each hunting license applicant
by the judge of probate or issuing officer of any county of the state or other authorized
license agent as provided herein upon the payment of a fee of ten dollars ($10). Each stamp
shall be valid for the duration of one hunting season as established by the department. Stamps
shall be available for sale prior to any waterfowl season, including any special season which
may precede the regular season. The stamp fee provided in this subsection shall be subject
to periodic adjustments by the Department of Conservation and Natural Resources based on increases
in the Consumer Price Index in the same manner as other fishing and hunting licenses and fees
are adjusted pursuant to Section 9-11-68. (b) In lieu of an annual stamp, a lifetime migratory
waterfowl stamp may be purchased by or for individuals...
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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...

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