GroundRules
Ala. Code § 40-18-108: Effect of Setoff on Refund.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 18 Income Taxes.
- Article 3 Setoff Debt Collection.
When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.
Collected 2026-09-03T14:01:52Z. Source file · JSON