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Alabama · Through Act 2026-611

Ala. Code § 40-18-106: Priority.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 18 Income Taxes.
  3. Article 3 Setoff Debt Collection.

The department has priority over every claimant agency for collection by setoff under this article.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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