Section 9-12-53
Tax on shrimp not to be exported.
A tax of $.12 a barrel shall be paid at the office of the Director, Marine Resources Division of the Department of Conservation and Natural Resources, not later than the fifth day of each month on all shrimp taken or caught in the waters of Alabama or waters within the territorial jurisdiction of the State of Alabama or brought into a port in the State of Alabama which are not to be carried or transported beyond the boundary of the state.
(Acts 1939, No. 565, p. 891, § 1; Code 1940, T. 8, § 164.)