Code of Alabama
Ala. Code § 9-13-93 (2026)
When Taxes Delinquent.
✓ official Alabama Legislature (ALISON) text, current July 2026
The taxes provided in this article shall become delinquent after the date fixed for the filing of the quarter annual report to be filed with the department.
(Acts 1945, No. 169, p. 285, §28; Act 2017-301, §1.)