(a) The fee charged to the department by the United States Department of the Treasury to intercept a federal income tax refund and forward it to the department to pay any unpaid Alabama tax liability that is eligible to be submitted to the United States Department of the Treasury for collection shall be considered reasonable and shall be paid by the debtor whose federal income tax refund was intercepted.
(b) The fee charged to the department by the United States Department of the Treasury shall be deducted from the debtor's federal income tax refund by the United States Department of the Treasury and the eligible debt submitted by the department will further reduce the debtor's federal income tax refund.
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.