The taxes provided in this article shall become delinquent after the date fixed for the filing of the quarter annual report to be filed with the department. (Acts 1945, No. 169, p. 285, §28; Act 2017-301, §1.)
When Taxes Delinquent
Ala. Code § 9-13-93, under Forest Products Privilege and Severance Taxes.
Ala. Code § 9-13-93