Code of Alabama

Ala. Code § 25-4-131 (2026)

Election of Coverage Under Chapter by Employing Units and Political Subdivisions.

✓ official Alabama Legislature (ALISON) text, current July 2026

Find cases: SyfertCases citing this section JustiaAla. Code CornellLII Search CasesGoogle Scholar

(a) Any employing unit (except one whose employment is specifically exempt under the provisions of subsection (b) of Section 25-4-10) not otherwise subject to this chapter which files with the secretary its written election to become an employer subject hereto for not less than two calendar years shall, with the written approval of such election by the secretary, become an employer subject hereto to the same extent as all other employers as of the date stated in such approval.

(b) Prior to January 1, 1978, any political subdivision of this state may elect at the beginning of any calendar quarter beginning on or after January 1, 1972, for a period of not less than two calendar years, to cover under this chapter service performed by employees in all of the hospitals and institutions of higher education, as defined in subsections (c) and (e) of Section 25-4-10, operated by such political subdivision. Election is to be made by filing with the secretary a notice of such election at least 30 days prior to the effective date of such election.

(Acts 1939, No. 497, p. 721; Code 1940, T. 26, §225; Acts 1943, No. 310, p. 281, §11; Acts 1945, No. 283, p. 449, §11; Acts 1955, No. 30, p. 249; Acts 1965, No. 390, p. 548, §7; Acts 1971, No. 166, p. 440, §14; Acts 1978, 1st Ex. Sess., No. 1, p. 5, §10.)

Notes of Decisions

Cited in 2 cases, 2003–2006 · leading case: Ellis v. City of Montgomery, 460 F. Supp. 2d 1301 (M.D. Ala. 2006).

Sort: Relevance Newest Treatment

Ellis v. City of Montgomery, 460 F. Supp. 2d 1301 (M.D. Ala. 2006). · cites it 2× “See 1975 Ala.Code § 25-4-131. The above discussion of the lis pendens doctrine merely serves to demonstrate how common it is, and how easy would it be, for the municipal authority to utilize the recording statutes as a means of complying with the due process clause.”

State Dep't of Revenue v. Wyatt Oil Co., 886 So. 2d 817 (Ala. Civ. App. 2003). “§ 25-4-131(a), Ala.Code 1975. MURDOCK, Judge, concurring specially.”

— Ala. Code § 25-4-131(a) — 1 case

State Dep't of Revenue v. Wyatt Oil Co., 886 So. 2d 817 (Ala. Civ. App. 2003). “§ 25-4-131(a), Ala.Code 1975. MURDOCK, Judge, concurring specially.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.