Alabama § 45-44-244.04 - Filing of Returns.
Full text of Alabama Code of Alabama § 45-44-244.04 — Filing of Returns., with citation guidance and answers to common questions.
§ 45-44-244.04. Filing of Returns.
When a return in form and substance satisfactory to the county director of revenue is not filed by an employer and the license fees are not paid to the county by such employer, the employee for whom no return has been filed and no payment has been made shall file a return with the county director of revenue on or before January 31 of each year showing in the return the gross receipts subject to license fees during the preceding calendar year. If for any reason all license fees of a person subject to the resolution or ordinance were not withheld by his or her employer from his or her compensation, such person shall file the return required by the county director of revenue and shall pay, at the time of the filing thereof, to the county the amount of license fees due under the ordinance or resolution.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-44-244.04
What does Code of Alabama § 45-44-244.04 cover?
Section 45-44-244.04 ("Filing of Returns.") 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 § 45-44-244.04?
A common citation format is "Code of Alabama § 45-44-244.04" (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 § 45-44-244.04 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.