SB456 Alabama 2012 Session

Updated Feb 25, 2026

Summary

Primary Sponsor: Cam Ward
Republican
Co-Sponsors: Ben H. Brooks Roger Bedford, Jr.
Session: Regular Session 2012
Title: Attorneys, license fee to be determined by the Board of Bar Commissioners, Sec. 40-12-49 am'd
Summary: SB456 lets the Board of Bar Commissioners set the annual attorney license fee by rule rather than a fixed amount.
What This Bill Does
It lets the Board of Bar Commissioners set the annual license tax amount by rule instead of a fixed amount. Each attorney must pay the tax annually (including those in firms or corporate practices), starting on October 1 after admission. The money goes into a separate fund, and the Secretary must certify to the circuit court the names of paying attorneys after November 1. Delinquent taxes incur a 15% penalty, the tax is not subject to the general business license tax rules in 40-12-10, and the act takes effect immediately upon the governor's approval.

Who It Affects
Attorneys licensed to practice in Alabama, who must pay an annual license tax (amount set by the Board) and may face a 15% delinquency penalty if not paid on time.
The Board of Bar Commissioners and the Alabama State Bar staff (including the Secretary) who collect the tax and certify paid attorneys to the circuit court.

Key Provisions
Board of Bar Commissioners may determine the amount of the annual license tax by rule, replacing the prior fixed amount.
Each attorney must pay the license tax annually, starting Oct 1 after admission; attorneys in firms or corporations with multiple lawyers must each pay.
Funds from the license tax are kept in a separate fund and disbursed by the Board; the Secretary must certify the names of paying attorneys to the circuit court after Nov 1.
Delinquent taxes incur a 15% penalty; the license taxes are not governed by the distribution rules in Section 40-12-10.
The act becomes effective immediately upon the governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Attorneys