Alabama § 40-18-73.1 - Provisional Employers.
Full text of Alabama Code of Alabama § 40-18-73.1 — Provisional Employers., with citation guidance and answers to common questions.
§ 40-18-73.1. Provisional Employers.
(a) This section shall be known and may be cited as the “Provisional Construction Employer Withholding Act.”
(b)(1) Subsequent to August 1, 2007, in addition to the other requirements contained in this title, all provisional construction employers shall be required to:
a. Post a bond of not less than the average estimated annual withholding.
b. Provide a minimum bond in all cases not to be less than five hundred dollars ($500) per employee.
c. Provide the bond in the form of a surety bond, cash bond, or by other bonding or credit device deemed acceptable by the Commissioner of Revenue.
(2) The Department of Revenue will issue a notice of compliance to those provisional construction employers that are in compliance with the registration and bond requirements contained in this section.
(3) If the provisional construction employer fails to provide the notice of compliance to parties upon which they have engaged in contractual relationships, such parties must escrow 10 percent of the total amount of the contract for payment of taxes due the State of Alabama.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-18-73.1
What does Code of Alabama § 40-18-73.1 cover?
Section 40-18-73.1 ("Provisional Employers.") 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 § 40-18-73.1?
A common citation format is "Code of Alabama § 40-18-73.1" (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 § 40-18-73.1 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.