Code of Alabama
Chapter 18 - Income Taxes.
Article 3 - Setoff Debt Collection.

Section 40-18-100 - Definitions. - For the purposes of this article, the following terms shall...

Section 40-18-101 - Remedy Additional. - The collection remedy authorized by this article is in addition...

Section 40-18-102 - Collection of Debts by Setoff. - (a) A claimant agency may submit debts in excess of...

Section 40-18-103 - Procedure for Setoff and Notification of Taxpayer. - (a) A county or municipality may submit a debt of...

Section 40-18-104 - Hearing Procedure. - (a) When the claimant agency receives a protest or application...

Section 40-18-105 - Finalization and Notice of Setoff. - (a) Upon final determination of the amount of the debt...

Section 40-18-106 - Priority. - The department has priority over every claimant agency for collection...

Section 40-18-107 - Commissioner May Provide Claimant Agency Information; Confidentiality of Information. - (a) Notwithstanding any confidentiality statute, the Commissioner of Revenue may...

Section 40-18-108 - Effect of Setoff on Refund. - When the setoff authorized by this article is exercised, the...

Section 40-18-109 - Issuance by State Treasurer of Separate Warrants. - In those cases where the amount claimed to be due...

Section 40-18-110 - Payment of Fee. - (a) The fee charged to the department by the United...