34 chapters · 1,222 sections in this title.
Ala. Code § 9-12-51 Tax on Shrimp Taken for Canning, Drying or Shipping Within State
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It shall be unlawful to catch or market saltwater shrimp for commercial purposes, that is, for canning, drying or shipping within the state, unless a tax of $.12 per barrel is paid by the person, firm or corporation catching the same for the purpose of canning, drying or shipping…
Ala. Code § 9-12-52 Tax on Shrimp Taken for Transportation to Other States
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Before any shrimp which have been taken or caught in the waters of this state or the waters within the territorial jurisdiction of this state shall be carried beyond the boundaries of the State of Alabama, they shall be brought to a port of entry designated by the Department of C…
Ala. Code § 9-12-53 Tax on Shrimp Not to Be Exported
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A tax of $.12 a barrel shall be paid at the office of the Director, Marine Resources Division of the Department of Conservation and Natural Resources, not later than the fifth day of each month on all shrimp taken or caught in the waters of Alabama or waters within the territoria…
Ala. Code § 9-12-54 Payment of Taxes
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All taxes mentioned in this article shall be paid by the persons, firms or corporations, commonly known as dealers, factories or shippers, first marketing the oysters, shrimp, terrapins, turtles or other seafood products, and any person who has purchased same from a dealer, facto…