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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-77

Refund to Employer

Official textalison.legislature.state.al.us

# (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.

Last amended: Acts 1955, No. 289, p. 661, §8; Acts 1992, No. 92-186, p. 349, §55.

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In this chapter (40 sections)
  1. 40-18-50 · Penalty for Failure to Make Return Within Time Specified
  2. 40-18-51 · Applicability of Lien Provisions; Disposition of…
  3. 40-18-53 · Inspection of Returns by Federal or Foreign State Agents
  4. 40-18-54 · Supervision of Assessment and Collection
  5. 40-18-55 · Statement to Be Furnished by Taxpayer
  6. 40-18-56 · Furnishing Sworn Statement of Annual Return of Income to…
  7. 40-18-57 · Rules to Be Promulgated by Department of Revenue
  8. 40-18-58 · Appropriation
  9. 40-18-59 · Additional Appropriations
  10. 40-18-60 · Covid-19 Recovery Capital Credit Protection Act of 2021
  11. 40-18-61 · Restaurant Revitalization Grant Monies
  12. 40-18-62 · Amortization of Research and Experimental Expenditures Under…
  13. 40-18-70 · Definitions
  14. 40-18-71 · Withholding Tax
  15. 40-18-72 · Included and Excluded Wages
  16. 40-18-73 · Withholding Certificates
  17. 40-18-73.1 · Provisional Employers
  18. 40-18-74 · Payment of Amounts Withheld
  19. 40-18-75 · Statement to Be Furnished Employee
  20. 40-18-76 · Liability for Tax Withheld
  21. 40-18-77 · Refund to Employer
  22. 40-18-78 · Credit for Tax Withheld
  23. 40-18-79 · Overpayment of Tax
  24. 40-18-80 · (Effective for Tax Years Beginning After December 31, 2009)…
  25. 40-18-80.1 · (Effective for Tax Years Beginning After December 31,…
  26. 40-18-81 · Optional Short Form Tax
  27. 40-18-82 · (Repealed Effective for Tax Years Beginning After December…
  28. 40-18-83 · (Repealed Effective for Tax Years Beginning After December…
  29. 40-18-83.1 · (Repealed Effective for Tax Years Beginning After December…
  30. 40-18-84 · Adjusted Gross Income
  31. 40-18-85 · (Repealed Effective for Tax Years Beginning After December…
  32. 40-18-86 · Sale or Transfer of Real Property and Associated Tangible…
  33. 40-18-90 · Definitions
  34. 40-18-91 · Wager Proceeds; Withholding of State Income Tax
  35. 40-18-100 · Definitions
  36. 40-18-101 · Remedy Additional
  37. 40-18-102 · Collection of Debts by Setoff
  38. 40-18-103 · Procedure for Setoff and Notification of Taxpayer
  39. 40-18-104 · Hearing Procedure
  40. 40-18-105 · Finalization and Notice of Setoff
Full table of contents →