Alabama § 45-44-244.03 Deductions from Compensation; Quarterly Payments

Alabama Statutes

§ 45-44-244.03 — Deductions from Compensation; Quarterly Payments

Alabama § 45-44-244.03

JurisdictionAlabama

Title 45Local Laws

Ch. 44Macon County

Art. 24Taxation

Part 5Tax, Occupational

Subpart 11981 Tax

This text of Alabama § 45-44-244.03 (Deductions from Compensation; Quarterly Payments) 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 § 45-44-244.03 (2026).

Text

After the law day of any ordinance or resolution adopted pursuant to this subpart, each employer shall deduct from each payment of compensation due each employee the amount of the license fees due by the employee measured by the compensation due the employee. The payments required to be made on account of such deductions by employers shall be made quarterly to the county director of revenue for the quarterly period ending September 30, December 31, March 31, and June 30, of each year, on or before the last day of the month next following the end of each such quarterly period, and each employer shall at the same time make a return on a form furnished by the county director of revenue. Provided, however, that the failure or omission by an employer to deduct such license fees shall not reliev

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After the law day of any ordinance or resolution adopted pursuant to this subpart, each employer shall deduct from each payment of compensation due each employee the amount of the license fees due by the employee measured by the compensation due the employee. The payments required to be made on account of such deductions by employers shall be made quarterly to the county director of revenue for the quarterly period ending September 30, December 31, March 31, and June 30, of each year, on or before the last day of the month next following the end of each such quarterly period, and each employer shall at the same time make a return on a form furnished by the county director of revenue. Provided, however, that the failure or omission by an employer to deduct such license fees shall not relieve an employee from the payment of such license fees and compliance with the requirements for making the return as provided in the ordinance or resolution levying or imposing the license tax or fee or as required by regulations promulgated under such ordinance or resolution.