33-2-150
Section 33-2-150 Definitions. The words and phrases hereinafter set forth, wherever used in
this article, shall have the respective meanings hereinafter ascribed to them: (1) 1969 DOCKS
AMENDMENT. Amendment 288 of the Constitution of Alabama. (2) 1967 DOCKS AMENDMENT. Amendment
274 of the Constitution of Alabama. (3) 1957 DOCKS AMENDMENT. Amendment 116 of the Constitution
of Alabama. (4) THE STATE. The State of Alabama. (5) THE DEPARTMENT. The Alabama State Docks
Department and any department or agency of the state that may succeed to its duties. (6) FACILITIES.
Elevators, warehouses, docks, water and rail terminals, wharves, piles, quays, compresses,
storm haven facilities for all types of watercraft, channels between navigable waterways of
the state for the purpose of connecting such waterways and aiding the use thereof, and other
related structures, facilities and improvements, that may be needed for the convenient use
of the same. (7) 1957 DOCKS ACT. Article 1 of this chapter. (8)...
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33-2-9
Section 33-2-9 Application of proceeds of facilities; payment of deficiency where proceeds
are insufficient to cover expenses. The proceeds of the handling and operation of improvements
and facilities constructed pursuant to this article shall be applied as follows: All expenses
of carrying out the purposes of this article shall be paid from said proceeds. Not less than
30 days before each semiannual date upon which interest matures on the bonds hereby authorized,
or any installment of principal matures, the Secretary-Treasurer of the State Docks Department
shall pay to the state treasury from receipts of facilities constructed pursuant to this article
an amount sufficient to cover such installment of interest or principal, and therefrom the
State Treasurer shall pay such interest or principal. If the receipts of the State Docks Department
from facilities constructed pursuant to this article are insufficient to cover any expenses
herein provided for or any installment of interest or...
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33-2-90
Section 33-2-90 Definitions. The words and phrases hereinafter set forth, wherever used in
this article, shall have the respective meanings hereinafter ascribed to them. These definitions
shall include both the singular and the plural. (1) 1957 DOCKS AMENDMENT. Amendment 116 of
the Constitution of Alabama. (2) THE STATE. The State of Alabama. (3) THE DEPARTMENT. The
Alabama State Docks Department and any department or agency of the state that may succeed
to its duties. (4) DOCKS FACILITIES. Docks and all kinds of dock facilities, including elevators,
warehouses, water and rail terminals, wharves, piles, quays, compresses, storm haven facilities
for all types of watercraft, channels between navigable waterways of the state for the purpose
of connecting such waterways and aiding the use thereof, and other related structures, facilities
and improvements, that may be needed for the convenient use of the same. (5) 1957 DOCKS ACT.
Article 1 of this chapter. (6) 1959 DOCKS ACT. Article 2 of...
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33-5-51
Section 33-5-51 Operation of personal watercraft. (a) As used in this section, "personal
watercraft" means a vessel which uses an inboard motor powering a water jet pump as its
primary source of motive power and which is designed to be operated by a person sitting, standing,
or kneeling on the vessel, rather than the conventional manner of sitting or standing inside
the vessel. (b) A person may not operate a personal watercraft on the waters of this state,
as waters are defined in Section 33-5-3, unless each person operating, riding on, or being
towed by the vessel is wearing a personal flotation device approved by the United States Coast
Guard, in accordance with rules and regulations by the Commissioner of the Department of Conservation
and Natural Resources. (c) A person operating a personal watercraft on the waters of this
state that does not have self circling capability, shall have a lanyard type engine cutoff
switch and must attach the lanyard to the person, clothing, or...
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40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed on the
storage, use or other consumption in this state 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 October 1, 1965, for storage, use or other consumption in this state at the rate
of four percent of the sales price of such property or the amount of tax collected by the
seller, whichever is greater; provided, however, when the seller follows the Department of
Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
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9-14E-7
Section 9-14E-7 Disposition of funds. (a) Any part of the project revenues which, by the terms
of the project agreement, are subject to a claim in favor of the department or the state,
or are payable or paid to the department or the state, shall be public funds and distributed
in accordance with subsection (c). (b) Any part of the project revenues which, by the terms
of the project agreement, are to be retained, applied, or used by the user thereunder, whether
with respect to the project or otherwise, shall not be public funds and shall not be funds
of the state. (c) All project revenues which are public funds as provided for in subsection
(a), shall be distributed to the Department of Conservation and Natural Resources. (Act 2013-222,
p. 523, §7.)...
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33-2-60
Section 33-2-60 Definitions. The words and phrases hereinafter set forth, wherever used in
this article, shall have the respective meanings hereinafter ascribed to them. These definitions
shall include both the singular and the plural. (1) 1957 DOCKS AMENDMENT. Amendment 116 of
the Constitution of Alabama. (2) THE STATE. The State of Alabama. (3) THE DEPARTMENT. The
Alabama State Docks Department and any department or agency of the state that may succeed
to its duties. (4) DOCK FACILITIES. Docks and all kinds of dock facilities, including elevators,
warehouses, water and rail terminals, wharves, piles, quays, compresses, storm haven facilities
for all types of watercraft, channels between navigable waterways of the state for the purpose
of connecting such waterways and aiding the use thereof and other related structures, facilities
and improvements that may be needed for the convenient use of the same. (5) 1957 DOCKS ACT.
Article 1 of this chapter. (6) 1959 DOCKS ACT. Article 2 of this...
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9-15-53
Section 9-15-53 Sale or leasing of sand or gravel on public water bottoms and certain state
lands - Disposition and expenditure of revenues. The revenues, including royalties, derived
from the sale of sand and gravel or from leases for the purposes of the removal of sand and
gravel from the public water bottoms of the State of Alabama and from the lands of the state
which are not owned, occupied or held in trust by or assigned or dedicated to any department,
agency or institution, less the cost of administration of such sales or leases shall be deposited
into the State Treasury to the credit of the State Park Fund and shall be expended only for
the Division of Parks in such manner and such amounts as may be provided by the Legislature
in the general appropriation bill and pursuant to the provisions of Article 4 of Chapter 4
of Title 41 of this code. (Acts 1953, No. 737, p. 1000, §§1, 4; Acts 1959, No. 32, p. 437.)...

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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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