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 or purchasing the same from independent shrimp fishermen for the purpose of canning, drying or shipping, and said tax shall be paid at the Division of Marine Resources headquarters not later than the fifth day of each month. Any person, firm or corporation who is delinquent in paying such tax as provided in this section will be assessed a penalty in the amount of 10 percent of the total tax due and shall also be assessed, as interest, an amount equal to six percent per annum of the sum of the delinquent tax. The said tax each month must be accompanied by a form supplied by the Division of Marine Resources, stating thereon the number of barrels of shrimp handled by said person, firm or corporation during the preceding month, and said tax shall be considered delinquent unless accompanied by said form.
Structure Code of Alabama
Title 9 - Conservation and Natural Resources.
Chapter 12 - Marine Resources.
Division 1 - General Provisions.
Section 9-12-20 - Ownership and Control of Seafoods.
Section 9-12-21 - "Natural Oyster Reef" Defined.
Section 9-12-22 - Right of Owners of Land Fronting Public Waters to Plant and Gather Oysters.
Section 9-12-23 - Cancellation of Leases of Riparian Bottoms; Appeals.
Section 9-12-26 - Dragging of Seines Over Public Reefs or Private Oyster Grounds.
Section 9-12-28 - Oysters Management Stations; Harvest Records.
Section 9-12-29 - Patrol Boats.
Section 9-12-30 - Patrolling of Private Oyster Reefs.
Section 9-12-33 - Culling and Sacking of Oysters.
Section 9-12-35 - Cultivation, Transplantation, or Replanting of Public Reefs.
Section 9-12-36 - Taking of Oysters by Use of Mechanical Devices at Night.
Section 9-12-37 - Use of Mechanical Rake Dredges, etc., Dredge License.
Section 9-12-39 - Purchase of Seed Oysters From Public Reefs by Private Individuals, Etc.
Section 9-12-40 - Supervision of Taking of Oysters by Rake Dredges; Notice of Use of Rake Dredges.
Section 9-12-41 - Harvesting of Undersized Oysters.
Section 9-12-43 - Taking of Oysters for Replanting on Private Reefs.
Section 9-12-44 - Tax on Oysters Harvested From Private Reefs for Commercial Purposes.
Section 9-12-47 - Condemnation, Disposition, etc., of Shrimp Not Fit for Human Consumption.
Section 9-12-49 - Importation of Shrimp Into State.
Section 9-12-50 - Regulation of Transportation of Raw Oysters and Shrimp Beyond Boundaries of State.
Section 9-12-51 - Tax on Shrimp Taken for Canning, Drying or Shipping Within State.
Section 9-12-52 - Tax on Shrimp Taken for Transportation to Other States.
Section 9-12-53 - Tax on Shrimp Not to Be Exported.
Section 9-12-54 - Payment of Taxes.
Section 9-12-54.1 - Live Saltwater Bait Dealers License.
Section 9-12-54.2 - Expiration Date and Purchase of License; Nonresident License Fee.
Section 9-12-54.3 - Duties of Licensees.
Section 9-12-54.4 - Catching, etc., of Bait; Restrictions.
Section 9-12-54.5 - Catching, Etc. of Shrimp by Persons With Recreational Boat Shrimping License.
Section 9-12-54.6 - Exclusive Saltwater Bait Areas.
Section 9-12-54.7 - Penalty for Violations.
Section 9-12-61 - Taking, Sale, etc., of Oysters Under Three Inches Long.
Section 9-12-62 - Mutilation, etc., of Buoys or Markers.
Section 9-12-63 - Use of Unlicensed Boats, etc., to Take, etc., Oysters or Shrimp.