{"data":{"id":"us-al/ala.-code-25-4-135","jurisdiction":"us-al","citation":"Ala. Code § 25-4-135","heading":"Effect of Bankruptcy or Liquidation of Employer.","body":"In the event of bankruptcy of any employer, or of liquidation of an employer under any law of this state by reason of insolvency or inability to pay his debts, the amount due for contributions on behalf of the employer shall have the same status and priority as other taxes due the state; provided, that in the event of an employer’s adjudication in bankruptcy, a judicially confirmed extension proposal or a composition of creditors under the Federal Bankruptcy Act of 1898, as amended, contributions then or thereafter due shall be entitled to such priority as is provided therein for other taxes due and owing this state.","path":["Title 25 Industrial Relations and Labor.","Chapter 4 Unemployment Compensation.","Article 7 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=25-4-135","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"8ab9d372c0d1be3373bd37fde023b427a2ada6b9969488ad481886de2c73c91d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-25-4-134","next":"us-al/ala.-code-25-4-136"},"notice":"GroundRules: Original legal text. Not legal advice."}