§ 33-4-38 — Levy, Payment, and Disposition of Pilot’s License Tax

Alabama § 33-4-38

• Jurisdiction: Alabama
• Title 33: Navigation and Watercourses
• Ch. 4: Pilots and Pilotage
• Art. 2: Pilots Generally

Text

THIS SECTION WAS REPEALED BY ACT 2026-18, EFFECTIVE JUNE 1, 2026.
There is levied upon each licensed pilot engaged in service as a pilot under this chapter a license or privilege tax in the sum of one hundred dollars ($100) annually plus any reasonable additional assessment that arises and is necessarily incurred out of the performance by the pilot commission of its duties imposed by law, to be paid to the secretary of the commission and to be used for defraying all expenses and expenditures of the commission accruing under this chapter. The commission, by proper resolutions, may permit the tax to be paid quarterly. The privilege or license taxes paid to the secretary of the commission shall become a part of the funds of the commission and shall be deposited by the secretary and otherwise handled and disbursed, as required by the provisions of this chapter.

Legislative History

(Acts 1931, No. 81, p. 154, §43; Acts 1935, No. 9, p. 11; Code 1940, T. 38, §85; Acts 1991, No. 91-432, p. 769, §1; Act 2009-487, p. 888, §1.)