(a) Where there has been an overpayment of tax under Section 40-18-71, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under Section 40-18-71 by the employer.
(b) Any refund allowed by this section shall be administered in accordance with the procedures set out in Chapter 2A of this title.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.
Division 1 - General Provisions.
Section 40-18-70 - Definitions.
Section 40-18-71 - Withholding Tax.
Section 40-18-72 - Included and Excluded Wages.
Section 40-18-73 - Withholding Certificates.
Section 40-18-73.1 - Provisional Employers.
Section 40-18-74 - Payment of Amounts Withheld.
Section 40-18-75 - Statement to Be Furnished Employee.
Section 40-18-76 - Liability for Tax Withheld.
Section 40-18-77 - Refund to Employer.
Section 40-18-78 - Credit for Tax Withheld.
Section 40-18-79 - Overpayment of Tax.
Section 40-18-81 - Optional Short Form Tax.