Alabama § 25-4-4 Calendar Quarter; Fiscal Year

Alabama Statutes

§ 25-4-4 — Calendar Quarter; Fiscal Year

Alabama § 25-4-4

Title 25Industrial Relations and Labor

Ch. 4Unemployment Compensation

Art. 1Definitions

This text of Alabama § 25-4-4 (Calendar Quarter; Fiscal Year) 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 § 25-4-4 (2026).

Text

(a)“Calendar quarter,” as used in this chapter, means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, except as the secretary shall by regulation otherwise prescribe.

(b)“Fiscal year,” as used in this chapter, shall mean the 12 consecutive month period beginning October 1 of each calendar year for employers who make payments in lieu of contributions to the fund. For contributory employers, “fiscal year,” as used in this chapter, shall mean the 12 consecutive month period beginning July 1 of each calendar year beginning January 1, 1996 and thereafter.

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(a) “Calendar quarter,” as used in this chapter, means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, except as the secretary shall by regulation otherwise prescribe.
(b) “Fiscal year,” as used in this chapter, shall mean the 12 consecutive month period beginning October 1 of each calendar year for employers who make payments in lieu of contributions to the fund. For contributory employers, “fiscal year,” as used in this chapter, shall mean the 12 consecutive month period beginning July 1 of each calendar year beginning January 1, 1996 and thereafter.