Where the Department of Revenue determines that a taxpayer is entitled to a refund, the Department of Revenue shall automatically refund to that taxpayer the amount of any excess tax so paid to the State of Alabama; provided, however, that the statute of limitations provisions of the applicable tax law shall apply.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 29 - Enforcement of Tax Laws.
Article 4 - Additions to Tax and Penalties.
Section 40-29-70 - Non-Payable Checks, Money Orders, or Electronic Funds.
Section 40-29-71 - Automatic Refund.
Section 40-29-72 - Rules for Application of Assessable Penalties; "Person" Defined.
Section 40-29-73 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax.
Section 40-29-74 - Fraudulent Statement or Failure to Furnish Statement to Employee.
Section 40-29-75 - False Information With Respect to Withholding.