Code of Alabama

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9-12-115.1
Section 9-12-115.1 Landing and reporting requirements for certain saltwater finfish and other
seafood products. All saltwater finfish commercially harvested in the State of Alabama, except
those lawfully taken by purse seine, shall be landed in this state and reported through a
properly licensed Alabama seafood dealer. Other seafood products commercially harvested in
this state shall be landed in this state, or in lieu thereof any subject person shall comply
with any reporting procedures established by regulation of the Department of Conservation
and Natural Resources. The Commissioner of the Department of Conservation and Natural Resources
is hereby authorized to promulgate regulations which provide for and require reporting procedures
for both resident and nonresident Alabama commercial fishermen who sell or land seafood products
other than finfish outside the State of Alabama. Upon determination by the Commissioner of
the Department of Conservation and Natural Resources that any...
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9-15-6
Section 9-15-6 Ascertainment of description and location of lands owned or held in trust by
state, state institutions, etc.; classification of lands and preparation of records of ownership.
It shall be the duty of the Department of Conservation and Natural Resources to ascertain
the description and location of all lands to which the state holds the legal title for itself
or as trustee, and all state parks and all lands belonging to any institution or department
of the state, and to any township thereof and to the inhabitants of any such township, and
to make a separate record for each ownership of all such lands, describing such lands by government
numbers when susceptible of such description and, when not susceptible of such description,
then by some other adequate description whereby the same can be identified. The lands belonging
to the various ownerships above described shall be classified in a separate record as to each
as used or unused lands. Such record shall also show the...
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9-7A-2
Section 9-7A-2 Definitions. The following terms, whenever used in this chapter, shall have
the following respective meanings unless the context clearly indicates otherwise: (1) COMMISSIONER.
The Commissioner of the Department of Conservation and Natural Resources. (2) ADMINISTRATOR.
The director of the plans and programs of the Department of Conservation and Natural Resources.
(3) FUND. The Alabama Recreation Capital Development Assistance Fund. (4) APPLICANT. Any county,
or municipality; or state, county or municipal agency having legal authority to hold title
to real property, or any combination of the above named entities. (5) RECREATIONAL LAND. Land
and appurtenances thereto used for, or susceptible to recreational use. (6) RECREATIONAL USE.
Participation in or observation of outdoor activities by the general public including, but
not limited to, hunting, fishing, water sports, aerial sports, hiking, camping, winter sports,
animal or vehicular riding and any related activity. (7)...
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9-17-62
Section 9-17-62 Authorization for leasing of certain state lands for exploration, development
and production - Lands under navigable streams, waters, etc. The Commissioner of Conservation
and Natural Resources, on behalf of the state, is hereby authorized to lease, upon such terms
as he may approve, any lands or any right or any interest therein under any navigable streams
or navigable waters, bays, estuaries, lagoons, bayous or lakes and the shores along any navigable
waters to high tide mark and submerged lands in the Gulf of Mexico within the historic seaward
boundary of this state, which is hereby declared to extend seaward six leagues from the land
bordering the gulf, for the exploration, development and production of oil, gas and other
minerals or any one or more of them, on, in and under such lands, and such lands or interests
therein for such purposes shall be supervised and managed by the Department of Conservation
and Natural Resources. (Acts 1956, 1st Ex. Sess., No. 158, p....
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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9-15-54
Section 9-15-54 Release of sand for use in beach project. Notwithstanding any other provision
of this title, in the event a beach project to be undertaken by a coastal municipality as
permitted by the Commissioner of the Department of Conservation and Natural Resources pursuant
to Section 9-15-56 requires the use of sand from the public water bottoms of the State of
Alabama, spoil sand from state-owned spoil sites, or spoil sand otherwise owned by the state,
or any combination of the sands, the commissioner, acting through the Lands Division of the
department, shall release to the coastal municipality for use in the beach project without
fee, cost, or charge those quantities of sand from those specified public water bottoms of
the State of Alabama, of spoil sand from those specified state-owned spoil sites, and of spoil
sand otherwise owned by the state as are identified in the beach project permit of the commissioner
issued pursuant to Section 9-15-56. No such sand shall be released,...
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9-14-6
Section 9-14-6 County and municipal grants, etc., of lands to state park system; appropriations
of moneys for improvement, operation, etc., of state park system. Any county and any incorporated
city or town in the State of Alabama is hereby authorized and empowered to donate, convey
and grant to the State of Alabama any land owned by it or which it may hereafter acquire to
become a part of the state park system. Any such county, city or town may appropriate moneys
to the Department of Conservation and Natural Resources to be used and expended in extending,
improving, operating or maintaining the state park system. (Acts 1939, No. 556, p. 877, §5;
Code 1940, T. 8, §182.)...
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9-15-37
Section 9-15-37 Institution of civil actions to clear title to school lands, etc.; cruising
of timber, surveying of lands, investigation of claims to lands, etc. The Commissioner of
Conservation and Natural Resources is hereby authorized and empowered to present civil actions
in the name of the State of Alabama to clear title to school lands or for any other purposes
for the protection of such lands. The Commissioner of Conservation and Natural Resources shall
be further empowered to have the timber on school lands cruised, the land surveyed, claims
to said lands investigated, the title cleared in any legal manner which he may deem advisable
and to do such other things regarding school lands which in his opinion shall be for the best
interests of said lands in the supervision and management of them. (Acts 1939, No. 581, p.
949, §4; Code 1940, T. 8, §237.)...
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9-17-68
Section 9-17-68 Revenues from leases - Disposition. The revenues that shall accrue under the
provisions of this division from rentals, royalties and all other sources subject to the cost
of administration shall be the property of the department or institution to which said lands
belong or in which said department or institution shall own the beneficial interest. All revenue
accruing from the lease of the bed of any navigable streams, waterways, bays, estuaries, lagoons,
bayous, lakes and any submerged lands in the Gulf of Mexico within the historic seaward boundary
of this state, subject to the cost of administration, shall be paid by the Commissioner of
Conservation and Natural Resources to the State Treasurer to become a part of the General
Funds of the State of Alabama. The Division of Lands of the Department of Conservation and
Natural Resources shall be entitled to 10 percent of all revenues, including royalty, bonus
and rentals, derived under the provisions of this division as...
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45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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