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...

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9-15-38
Section 9-15-38 Sales of timber or minerals from school or swamp and overflowed lands. The
Commissioner of Conservation and Natural Resources may sell or cause to be sold timber from
school lands, swamp and overflowed lands, and other lands under the jurisdiction of the State
Lands Division, or minerals from school lands or swamp and overflowed lands, when in his or
her opinion the timber or minerals is of merchantable quality and quantity. Notice of the
sale of the timber or minerals shall be first advertised once a week for two successive weeks
in a newspaper published in the county where the timber or minerals are to be sold, and the
notice shall also be posted in a public place in the county. The notice shall describe the
timber or minerals to be sold and the amount and quality of the timber or minerals to be sold
and shall call for bids for the purchase price thereof. The notice shall further contain the
date upon which the bids shall be received and the date of the sale. If there...
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9-15-49
Section 9-15-49 Corrections of errors in records pertaining to school or swamp and overflowed
lands - When required. For the purpose of facilitating the management and supervision of school
lands and swamp and overflowed lands, upon the submission to the Secretary of State of legal
and effective proof of any error or mistake, either of omission or commission, in any of the
records in his office which pertain to such lands and which said proof is deemed by the Secretary
of State to be adequate and sufficient, it shall be mandatory upon him to correct such errors
or mistakes in his records and make a record of what any such correction consists. (Acts 1939,
No. 581, p. 949, §18; Code 1940, T. 8, §250.)...
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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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9-15-17
Section 9-15-17 Fund for management, etc., of unused lands. All funds which shall be retained
by the Commissioner of Conservation and Natural Resources as charges against the income from
any lands administered by the Department of Conservation and Natural Resources under authority
of this article shall be delivered to the State Treasurer by the Commissioner of Conservation
and Natural Resources, and the State Treasurer shall keep said funds in a special fund, which
fund shall be used only for the preservation, management, protection and improvement of unused
lands and shall be paid out upon the requisition of the Commissioner of Conservation and Natural
Resources. Any balance remaining in said fund at the end of any fiscal year shall not revert
to the General Funds of the state but shall be allowed to accumulate to the end that a fund
may be provided for the management, protection, development and improvement of unused lands;
provided, that no funds shall be withdrawn nor expended for...
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9-2-120
Section 9-2-120 Supervision and development of certain state-owned islands. (a) It shall be
the duty and responsibility of the Division of Lands of the Department of Conservation and
Natural Resources to protect, develop and supervise all state-owned islands now existing or
which may appear in the future on the waters of this state which are not used by any department
or agency of the state government. The Division of Lands is authorized and empowered to develop
said islands in such manner as may be in the best interest of the state and is further empowered,
with the approval of the Governor, to sell or cause to be sold timber, minerals, sand and
gravel from said islands; provided, that such sales shall be only upon a competitive bid basis.
(b) On September 12, 1969, title to all islands as defined in subsection (a) of this section
shall be vested in the Division of Lands of the Department of Conservation and Natural Resources,
and all revenues derived therefrom shall be deposited in...
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9-11-2.1
Section 9-11-2.1 Closing of existing hunting lands; replacement acreage; annual reports. (a)
For the purposes of this section, the following terms shall have the following meanings: (1)
DEPARTMENT. The Alabama Department of Conservation and Natural Resources. (2) DEPARTMENT-MANAGED
LANDS. Privately owned lands that are leased or managed by the department. (3) DEPARTMENT-OWNED
LANDS. Lands owned by the department and lands owned by the state over which the department
holds management authority. (4) HUNTING. The lawful pursuit, trapping, shooting, capture,
collection, or killing of wildlife or the lawful attempt to pursue, trap, shoot, capture,
collect, or kill wildlife. (b) Department-owned lands and department-managed lands shall be
open to access and use for hunting except as limited by the department for reasons of demonstrable
public safety, fish or wildlife management, homeland security, or as otherwise limited by
law. (c) The department, in exercising its authority pursuant to...
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9-2-122
Section 9-2-122 Deposits into State Lands Fund authorized; use of funds. All funds and fees
accruing from the management of lands by the Lands Division of the Department of Conservation
and Natural Resources which are received or retained pursuant to Sections 9-15-15, 9-15-16,
9-15-39, 9-15-40, and 9-15-52, and Section 9-2-123, shall be deposited into the State Lands
Fund, and shall be used only for the preservation, management, protection, and improvement
of the lands. (Acts 1993, No. 93-631, p. 1077, §1.)...
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9-15-14
Section 9-15-14 Duty to determine best use for which unused lands may be adapted; use of same
for purpose for which suited. It shall be the duty of the Department of Conservation and Natural
Resources as to all unused lands owned by the State of Alabama or any institution or department
thereof to determine the best use to which said lands may be adapted and, thereafter, at the
request of the department or institution having title to or an interest in or charged by law
with the management of such lands and with the approval of the Governor, the Commissioner
of Conservation and Natural Resources then shall have authority to use such lands for the
purpose for which they are suited, and said lands shall be under the exclusive jurisdiction,
management and control of the Commissioner of Conservation and Natural Resources; provided,
that the lands donated to or purchased by the state to be used as the Fort Morgan Parkway
from Fort Morgan to Gulf Shores, now a part of the Dixie Graves Highway,...
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9-15-45
Section 9-15-45 Leases, exchanges or sales of swamp and overflowed lands. Swamp and overflowed
lands may be leased, exchanged or sold by the Commissioner of Conservation and Natural Resources
with the approval of the State Department of Mental Health. (Acts 1939, No. 581, p. 949, §14;
Code 1940, T. 8, §246.)...
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