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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-180

Effect of Acceptance of Money on Recovery of Balance

Official textalison.legislature.state.al.us

The acceptance of any money paid for the excise tax provided for in this article shall in no way preclude the collection of the money actually due; provided, that the money actually paid shall constitute a credit against the money actually due. In the event of the payment of an amount in excess of the amount due, the department may credit such excess against the tax due for any subsequent monthly period, or such excess may be refunded pursuant to the refund procedures in Chapter 2A of this title, provided, that no credit shall be allowed unless made within the time provided for refunds under Chapter 2A of this title.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §640; Acts 1943, No. 472, p. 437; Acts 1951, No. 941, p. 1608, §1; Acts 1992, No. 92-186, p. 349, §51.

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In this chapter (40 sections)
  1. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
  2. 40-17-168.11 · Tax Payments and Returns
  3. 40-17-168.12 · Reporting of Information; Single Return for Multiple…
  4. 40-17-168.13 · Receipt and Remission of Taxes; Liability
  5. 40-17-168.14 · Recordkeeping
  6. 40-17-168.15 · Disposition of Funds
  7. 40-17-168.16 · Civil Penalties
  8. 40-17-168.17 · Criminal Penalties
  9. 40-17-168.18 · Appropriations
  10. 40-17-168.19 · Rulemaking Authority
  11. 40-17-170 · Definitions
  12. 40-17-171 · Levy; Amount; Certificates of Exemption
  13. 40-17-172 · Disposition of Tax
  14. 40-17-173 · Tax to Apply Whether Withdrawal for Use or Sale
  15. 40-17-174 · Wholesale Oil License Fee; Import License Fee; Exemption
  16. 40-17-175 · Swearing to Statement
  17. 40-17-176 · Records of Sales
  18. 40-17-177 · Report of Address by Distributor, Storer, Retail Dealer, or…
  19. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  20. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  21. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  22. 40-17-182 · Forms for Reports
  23. 40-17-185 · Restraint of Violators
  24. 40-17-186 · When Statements to Be Rendered and Tax Paid
  25. 40-17-200 · When Report to Be Made by Carriers
  26. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  27. 40-17-203 · Penalty for Failure to Comply
  28. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  29. 40-17-221 · Administration of Article and Collection of Tax
  30. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  31. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  32. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  33. 40-17-225 · Allocations of Revenue Collections
  34. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
  35. 40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
  36. 40-17-270 · Definitions
  37. 40-17-271 · Powers and Authority of the Commissioner of the Department…
  38. 40-17-272 · Provisions of Agreement
  39. 40-17-273 · Collection of Taxes and Fees; Escrow
  40. 40-17-274 · Disbursement
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