Alabama § 9-12-51 Tax on Shrimp Taken for Canning, Drying or Shipping Within State

Alabama Statutes

§ 9-12-51 — Tax on Shrimp Taken for Canning, Drying or Shipping Within State

Alabama § 9-12-51

JurisdictionAlabama

Title 9Conservation and Natural Resources

Ch. 12Marine Resources

Art. 2Seafoods

Div. 1General Provisions

This text of Alabama § 9-12-51 (Tax on Shrimp Taken for Canning, Drying or Shipping Within State) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 9-12-51 (2026).

Text

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 s

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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 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.

Legislative History

(Acts 1931, No. 361, p. 424, § 8; Acts 1936-37, Ex. Sess., No. 169, p. 192; Acts 1939, No. 564, p. 889, § 1; Code 1940, T. 8, &sect;157; Acts 1953, No. 714, p. 968, § 1.)