Alabama § 9-12-52 Tax on Shrimp Taken for Transportation to Other States

Alabama Statutes

§ 9-12-52 — Tax on Shrimp Taken for Transportation to Other States

Alabama § 9-12-52

JurisdictionAlabama

Title 9Conservation and Natural Resources

Ch. 12Marine Resources

Art. 2Seafoods

Div. 1General Provisions

This text of Alabama § 9-12-52 (Tax on Shrimp Taken for Transportation to Other States) 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 § 9-12-52 (2026).

Text

Before any shrimp which have been taken or caught in the waters of this state or the waters within the territorial jurisdiction of this state shall be carried beyond the boundaries of the State of Alabama, they shall be brought to a port of entry designated by the Department of Conservation and Natural Resources, and then and there a tax of $.20 per barrel must be paid. This section is intended to apply only to shrimp which are caught for the purpose of being transported to other states and shall not apply to canned or headless shrimp which have been caught and on which the tax due has been paid.

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Before any shrimp which have been taken or caught in the waters of this state or the waters within the territorial jurisdiction of this state shall be carried beyond the boundaries of the State of Alabama, they shall be brought to a port of entry designated by the Department of Conservation and Natural Resources, and then and there a tax of $.20 per barrel must be paid. This section is intended to apply only to shrimp which are caught for the purpose of being transported to other states and shall not apply to canned or headless shrimp which have been caught and on which the tax due has been paid.