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, factory, shipper or any other person who has paid the tax thereon shall not be taxed again. Said taxes shall be paid to the Director, Marine Resources Division of the Department of Conservation and Natural Resources or any other officers of the Department of Conservation and Natural Resources charged with enforcing the provisions of this article. Unless otherwise provided by law, all taxes, licenses and fines collected under this article shall be forwarded on the first of the following month to the Treasurer to be placed to the credit of the Seafoods Fund.
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.