AL SB456

Amends Section 40-12-49 of the Code of Alabama 1975 to authorize the Board of Bar Commissioners to set the annual attorney license tax amount by rule, rather than maintaining a fixed fee.

Removes the previous fixed annual license tax of $300 per attorney, effective upon passage and approval of the act.

Requires all attorneys engaged in the practice of law to pay the annual license tax to the state (not county), with each lawyer in a firm or corporation paying individually.

Maintains existing provisions that license taxes are due October 1 annually and delinquent November 1, with a 15 percent penalty assessed on delinquent licenses.

Became effective immediately upon passage and approval by the Governor, with the Senate passing on April 12, 2012, and the House passing on May 9, 2012.