Ala. Code § 40-18-77 — Refund to Employer

(a) Where there has been an overpayment of tax under Section 40-18-71, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under Section 40-18-71 by the employer.
(b) Any refund allowed by this section shall be administered in accordance with the procedures set out in Chapter 2A of this title.