When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.
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.