(a) A claimant agency may submit debts in excess of $25 to the department for collection through setoff, under the procedure established by this article, except in cases where the validity of the debt is legitimately in dispute, an alternate means of collection is pending and believed to be adequate, or such collection would result in a loss of federal funds or federal assistance.
(b) Upon the request of a claimant agency, the department shall set off any refund, as defined in subdivision (5) of Section 40-18-100, against the sum certified by the claimant agency as provided in this article.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 3 - Setoff Debt Collection.
Section 40-18-100 - Definitions.
Section 40-18-101 - Remedy Additional.
Section 40-18-102 - Collection of Debts by Setoff.
Section 40-18-103 - Procedure for Setoff and Notification of Taxpayer.
Section 40-18-104 - Hearing Procedure.
Section 40-18-105 - Finalization and Notice of Setoff.
Section 40-18-108 - Effect of Setoff on Refund.
Section 40-18-109 - Issuance by State Treasurer of Separate Warrants.