Authority
Sections 25-4-52 and 25-4-54, Code of Alabama 1975.
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Sections 25-4-52 and 25-4-54, Code of Alabama 1975.
Annual earnings paid to each employee.
Tax is due by an employer on the first $8,000 paid to each employee during a calendar year.
Rates per employee are determined under an experience rating plan. Under this plan, rates range (in 17 steps) from 0.59% to 6.19%. Special assessments may be made to support special requirements.