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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-110

Payment of Fee

Official textalison.legislature.state.al.us

# (a)

The fee charged to the department by the United States Department of the Treasury to intercept a federal income tax refund and forward it to the department to pay any unpaid Alabama tax liability that is eligible to be submitted to the United States Department of the Treasury for collection shall be considered reasonable and shall be paid by the debtor whose federal income tax refund was intercepted.

# (b)

The fee charged to the department by the United States Department of the Treasury shall be deducted from the debtor’s federal income tax refund by the United States Department of the Treasury and the eligible debt submitted by the department will further reduce the debtor’s federal income tax refund.

Last amended: Act 2009-223, p. 320, §1.

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In this chapter (40 sections)
  1. 40-18-80.1 · (Effective for Tax Years Beginning After December 31,…
  2. 40-18-81 · Optional Short Form Tax
  3. 40-18-82 · (Repealed Effective for Tax Years Beginning After December…
  4. 40-18-83 · (Repealed Effective for Tax Years Beginning After December…
  5. 40-18-83.1 · (Repealed Effective for Tax Years Beginning After December…
  6. 40-18-84 · Adjusted Gross Income
  7. 40-18-85 · (Repealed Effective for Tax Years Beginning After December…
  8. 40-18-86 · Sale or Transfer of Real Property and Associated Tangible…
  9. 40-18-90 · Definitions
  10. 40-18-91 · Wager Proceeds; Withholding of State Income Tax
  11. 40-18-100 · Definitions
  12. 40-18-101 · Remedy Additional
  13. 40-18-102 · Collection of Debts by Setoff
  14. 40-18-103 · Procedure for Setoff and Notification of Taxpayer
  15. 40-18-104 · Hearing Procedure
  16. 40-18-105 · Finalization and Notice of Setoff
  17. 40-18-106 · Priority
  18. 40-18-107 · Commissioner May Provide Claimant Agency Information;…
  19. 40-18-108 · Effect of Setoff on Refund
  20. 40-18-109 · Issuance by State Treasurer of Separate Warrants
  21. 40-18-110 · Payment of Fee
  22. 40-18-111 · Income Tax Credit for Storm Shelter Construction
  23. 40-18-120 · Active Solar Energy Tax Credits
  24. 40-18-121 · Passive Solar Energy Tax Credits
  25. 40-18-130 · Legislative Intent
  26. 40-18-131 · Definitions
  27. 40-18-132 · Physicians Qualifying for Credit; Time Limit; Promulgation…
  28. 40-18-133 · Repeal of Incentives
  29. 40-18-135 · Definitions
  30. 40-18-136 · Credit to Employer
  31. 40-18-137 · Credit Limited to Income Tax Liability
  32. 40-18-138 · Rules Regarding Procedures for Approving Education Programs
  33. 40-18-139 · Reimbursement to Employer
  34. 40-18-140 · Contribution Designations
  35. 40-18-141 · Arts Development Fund - Established; Appropriation;…
  36. 40-18-142 · Alabama Nongame Wildlife Program - Legislative Declarations…
  37. 40-18-143 · Alabama Nongame Wildlife Program - Contribution Designation…
  38. 40-18-144 · Alabama Nongame Wildlife Program - Appropriation
  39. 40-18-145 · Alabama Nongame Wildlife Program - Implementation; No…
  40. 40-18-146 · Political Party Defined; Designated Contribution by…
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