There is hereby levied a severance tax on each alligator skin taken from any alligator within this state, payable to the state through the department by the alligator farmer selling or shipping his skins within or without the state or taking his own catch out of state, at the rate of $1.00 on each skin. Failure to pay such severance tax subjects all alligator skins held by such alligator farmers to confiscation by order of the department. Failure to maintain complete records and to pay the severance tax as provided herein subjects any alligator farmer to the full penalties provided in this article and the immediate revocation of his license by the department. No license shall be issued to any alligator farmer who has not paid such severance tax for the preceding year. Violation of this section is a Class A misdemeanor.
Structure Code of Alabama
Title 9 - Conservation and Natural Resources.
Chapter 12 - Marine Resources.
Article 6 - Commercial Alligator Operations.
Section 9-12-200 - Definitions.
Section 9-12-201 - Who May Engage in Business of Propagating Alligators.
Section 9-12-202 - License; Fee.
Section 9-12-203 - Expiration and Renewal of License; Fee.
Section 9-12-205 - Property Rights.
Section 9-12-206 - Alligator Parts Dealer License; Retail and Restaurant License; Fees.
Section 9-12-207 - Alligator Parts Transaction Forms; Bills of Sale; Inspection; Records.
Section 9-12-208 - Alligator Parts Tag.
Section 9-12-209 - Shipment of Alligator Skins; Tags.
Section 9-12-210 - Severance Tax on Alligator Skins; Penalty.
Section 9-12-212 - Disbursement of License Fees and Taxes.
Section 9-12-213 - Effect of Federal Endangered Species Status.
Section 9-12-214 - Violations; Forfeiture of Property and License; Eligibility for New License.