Alabama § 11-108-3 - Annual Fiscal Year Report.
Full text of Alabama Code of Alabama § 11-108-3 — Annual Fiscal Year Report., with citation guidance and answers to common questions.
§ 11-108-3. Annual Fiscal Year Report.
(a) Each county and municipality that has levied a business privilege tax or business license tax, by March 30, shall file an annual fiscal year report with the Department of Revenue containing all of the following information concerning the previous fiscal year:
(1) The classifications and schedules for business license taxes.
(2) Whether the classifications or schedules changed during the reporting year or will change during the year immediately following the fiscal year covered by the report.
(b) The Department of Revenue shall post each report on the department’s website.
(c) Any municipality or county that has levied a business privilege tax or business license tax and that fails to comply with subsection (a) shall escrow subsequent business license taxes and business privilege taxes until the municipality or county achieves compliance with subsection (a).
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 11-108-3
What does Code of Alabama § 11-108-3 cover?
Section 11-108-3 ("Annual Fiscal Year Report.") 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 § 11-108-3?
A common citation format is "Code of Alabama § 11-108-3" (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 § 11-108-3 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.