Alabama § 11-51-122 Insurance Companies - Provision of Statement of Gross Premiums, Etc., and Payment of License Tax; Effect of Failure to File Statement or Pay Tax

Alabama Statutes

§ 11-51-122 — Insurance Companies - Provision of Statement of Gross Premiums, Etc., and Payment of License Tax; Effect of Failure to File Statement or Pay Tax

Alabama § 11-51-122

JurisdictionAlabama

Title 11Counties and Municipal Corporations

Ch. 51Taxation

Art. 2License Taxes

Div. 2Schedules

This text of Alabama § 11-51-122 (Insurance Companies - Provision of Statement of Gross Premiums, Etc., and Payment of License Tax; Effect of Failure to File Statement or Pay Tax) 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 § 11-51-122 (2026).

Text

On or before March 1 of each year, each insurance company which did any business in any municipality in this state during any part of the preceding year shall, if a license or privilege tax is imposed by said municipality on such insurance company, furnish the mayor or a revenue official, of such municipality a statement in writing duly certified showing the full and true amount of gross premiums received during the preceding year as provided under this article and shall accompany such statement with the amount of license tax due according to Sections 11-51-120 and 11-51-121.
Failure to furnish such statement or to pay such sum shall subject the company and its agents to such penalties as the ordinance of such municipality may prescribe for doing business therein without a license.

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On or before March 1 of each year, each insurance company which did any business in any municipality in this state during any part of the preceding year shall, if a license or privilege tax is imposed by said municipality on such insurance company, furnish the mayor or a revenue official, of such municipality a statement in writing duly certified showing the full and true amount of gross premiums received during the preceding year as provided under this article and shall accompany such statement with the amount of license tax due according to Sections 11-51-120 and 11-51-121.
Failure to furnish such statement or to pay such sum shall subject the company and its agents to such penalties as the ordinance of such municipality may prescribe for doing business therein without a license.