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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-102

Collection of Debts by Setoff

Official textalison.legislature.state.al.us

# (a)

A claimant agency may submit debts in excess of $25 to the department for collection through setoff, under the procedure established by this article, except in cases where the validity of the debt is legitimately in dispute, an alternate means of collection is pending and believed to be adequate, or such collection would result in a loss of federal funds or federal assistance.

# (b)

Upon the request of a claimant agency, the department shall set off any refund, as defined in subdivision (5) of Section 40-18-100, against the sum certified by the claimant agency as provided in this article.

Last amended: Acts 1981, No. 81-696, p. 1168, §1; Acts 1985, 2nd Ex. Sess., No. 85-994, p. 360, §2.

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In this chapter (40 sections)
  1. 40-18-73.1 · Provisional Employers
  2. 40-18-74 · Payment of Amounts Withheld
  3. 40-18-75 · Statement to Be Furnished Employee
  4. 40-18-76 · Liability for Tax Withheld
  5. 40-18-77 · Refund to Employer
  6. 40-18-78 · Credit for Tax Withheld
  7. 40-18-79 · Overpayment of Tax
  8. 40-18-80 · (Effective for Tax Years Beginning After December 31, 2009)…
  9. 40-18-80.1 · (Effective for Tax Years Beginning After December 31,…
  10. 40-18-81 · Optional Short Form Tax
  11. 40-18-82 · (Repealed Effective for Tax Years Beginning After December…
  12. 40-18-83 · (Repealed Effective for Tax Years Beginning After December…
  13. 40-18-83.1 · (Repealed Effective for Tax Years Beginning After December…
  14. 40-18-84 · Adjusted Gross Income
  15. 40-18-85 · (Repealed Effective for Tax Years Beginning After December…
  16. 40-18-86 · Sale or Transfer of Real Property and Associated Tangible…
  17. 40-18-90 · Definitions
  18. 40-18-91 · Wager Proceeds; Withholding of State Income Tax
  19. 40-18-100 · Definitions
  20. 40-18-101 · Remedy Additional
  21. 40-18-102 · Collection of Debts by Setoff
  22. 40-18-103 · Procedure for Setoff and Notification of Taxpayer
  23. 40-18-104 · Hearing Procedure
  24. 40-18-105 · Finalization and Notice of Setoff
  25. 40-18-106 · Priority
  26. 40-18-107 · Commissioner May Provide Claimant Agency Information;…
  27. 40-18-108 · Effect of Setoff on Refund
  28. 40-18-109 · Issuance by State Treasurer of Separate Warrants
  29. 40-18-110 · Payment of Fee
  30. 40-18-111 · Income Tax Credit for Storm Shelter Construction
  31. 40-18-120 · Active Solar Energy Tax Credits
  32. 40-18-121 · Passive Solar Energy Tax Credits
  33. 40-18-130 · Legislative Intent
  34. 40-18-131 · Definitions
  35. 40-18-132 · Physicians Qualifying for Credit; Time Limit; Promulgation…
  36. 40-18-133 · Repeal of Incentives
  37. 40-18-135 · Definitions
  38. 40-18-136 · Credit to Employer
  39. 40-18-137 · Credit Limited to Income Tax Liability
  40. 40-18-138 · Rules Regarding Procedures for Approving Education Programs
Full table of contents →