Section 9-12-52
Tax on shrimp taken for transportation to other states.
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.
(Acts 1936-37, Ex. Sess., No. 169, p. 192, § 40; Code 1940, T. 8, § 163.)