Alabama § 25-4-4 - Calendar Quarter; Fiscal Year.
Full text of Alabama Code of Alabama § 25-4-4 — Calendar Quarter; Fiscal Year., with citation guidance and answers to common questions.
§ 25-4-4. Calendar Quarter; Fiscal Year.
(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.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 25-4-4
What does Code of Alabama § 25-4-4 cover?
Section 25-4-4 ("Calendar Quarter; Fiscal Year.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 25-4-4?
A common citation format is "Code of Alabama § 25-4-4" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 25-4-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.