# Ala. Code § 25-4-4: Section 25-4-4 Calendar Quarter; Fiscal Year

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-4

## Section

- **Citation:** Ala. Code § 25-4-4
- **Heading:** Section 25-4-4 Calendar Quarter; Fiscal Year
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 25 / Chapter 4 / Section 25-4-4

## Text

(a) “Calendar quarter,” as used in this chapter, means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, except as the secretary shall by regulation otherwise prescribe.

(b) “Fiscal year,” as used in this chapter, shall mean the 12 consecutive month period beginning October 1 of each calendar year for employers who make payments in lieu of contributions to the fund. For contributory employers, “fiscal year,” as used in this chapter, shall mean the 12 consecutive month period beginning July 1 of each calendar year beginning January 1, 1996 and thereafter.

## Nearby sections

- [Ala. Code § 25-4-1 Section 25-4-1 Base Period](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-1.md)
- [Ala. Code § 25-4-2 Section 25-4-2 Benefits](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-2.md)
- [Ala. Code § 25-4-3 Section 25-4-3 Benefit Year](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-3.md)
- [Ala. Code § 25-4-4 Section 25-4-4 Calendar Quarter; Fiscal Year](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-4.md)
- [Ala. Code § 25-4-5 Section 25-4-5 Contributions; Payments in Lieu of Contributions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-5.md)
- [Ala. Code § 25-4-6 Section 25-4-6 Secretary](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-6.md)
- [Ala. Code § 25-4-7 Section 25-4-7 Employee](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-7.md)
- [Ala. Code § 25-4-8 Section 25-4-8 Employer](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-8.md)
- [Ala. Code § 25-4-9 Section 25-4-9 Employing Unit](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-9.md)
- [Ala. Code § 25-4-10 Section 25-4-10 Employment](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-10.md)
- [Ala. Code § 25-4-11 Section 25-4-11 Employment Office](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-11.md)
- [Ala. Code § 25-4-12 Section 25-4-12 Fund](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-12.md)
- [Ala. Code § 25-4-13 Section 25-4-13 Insured Work](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-13.md)
- [Ala. Code § 25-4-14 Section 25-4-14 State](https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T25_C4_S25-4-4. Check the current official text before relying on it. Not legal advice.