The provisions of Sections 40-10-164 and 40-10-165 shall apply to all persons and corporations who are justly and equitably entitled to have money erroneously paid for taxes refunded, such payment having been made within two years preceding the commencement of any action, suit, or proceedings for its recovery, and no action, suit, or other procedure can be maintained unless brought or commenced within two years after such payment is made.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 6 - Refund of Taxes Paid by Mistake or Error.
Section 40-10-160 - When Taxpayer Entitled to Recover.
Section 40-10-161 - Filing Petition.
Section 40-10-162 - Duty of Judge of Probate and Comptroller; Payment by State Treasurer.
Section 40-10-163 - Presentation of Petition to County Commission; Payment by County Treasurer.
Section 40-10-164 - Recovery From Municipalities, Etc.
Section 40-10-165 - Payment by Municipalities, Etc.
Section 40-10-166 - Application of Sections 40-10-164 and 40-10-165.