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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-108

Effect of Setoff on Refund

Official textalison.legislature.state.al.us

When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.

Last amended: Acts 1981, No. 81-696, p. 1168, §1.

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In this chapter (40 sections)
  1. 40-18-79 · Overpayment of Tax
  2. 40-18-80 · (Effective for Tax Years Beginning After December 31, 2009)…
  3. 40-18-80.1 · (Effective for Tax Years Beginning After December 31,…
  4. 40-18-81 · Optional Short Form Tax
  5. 40-18-82 · (Repealed Effective for Tax Years Beginning After December…
  6. 40-18-83 · (Repealed Effective for Tax Years Beginning After December…
  7. 40-18-83.1 · (Repealed Effective for Tax Years Beginning After December…
  8. 40-18-84 · Adjusted Gross Income
  9. 40-18-85 · (Repealed Effective for Tax Years Beginning After December…
  10. 40-18-86 · Sale or Transfer of Real Property and Associated Tangible…
  11. 40-18-90 · Definitions
  12. 40-18-91 · Wager Proceeds; Withholding of State Income Tax
  13. 40-18-100 · Definitions
  14. 40-18-101 · Remedy Additional
  15. 40-18-102 · Collection of Debts by Setoff
  16. 40-18-103 · Procedure for Setoff and Notification of Taxpayer
  17. 40-18-104 · Hearing Procedure
  18. 40-18-105 · Finalization and Notice of Setoff
  19. 40-18-106 · Priority
  20. 40-18-107 · Commissioner May Provide Claimant Agency Information;…
  21. 40-18-108 · Effect of Setoff on Refund
  22. 40-18-109 · Issuance by State Treasurer of Separate Warrants
  23. 40-18-110 · Payment of Fee
  24. 40-18-111 · Income Tax Credit for Storm Shelter Construction
  25. 40-18-120 · Active Solar Energy Tax Credits
  26. 40-18-121 · Passive Solar Energy Tax Credits
  27. 40-18-130 · Legislative Intent
  28. 40-18-131 · Definitions
  29. 40-18-132 · Physicians Qualifying for Credit; Time Limit; Promulgation…
  30. 40-18-133 · Repeal of Incentives
  31. 40-18-135 · Definitions
  32. 40-18-136 · Credit to Employer
  33. 40-18-137 · Credit Limited to Income Tax Liability
  34. 40-18-138 · Rules Regarding Procedures for Approving Education Programs
  35. 40-18-139 · Reimbursement to Employer
  36. 40-18-140 · Contribution Designations
  37. 40-18-141 · Arts Development Fund - Established; Appropriation;…
  38. 40-18-142 · Alabama Nongame Wildlife Program - Legislative Declarations…
  39. 40-18-143 · Alabama Nongame Wildlife Program - Contribution Designation…
  40. 40-18-144 · Alabama Nongame Wildlife Program - Appropriation
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