GroundRules
Ala. Code § 40-18-77: Refund to Employer.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 18 Income Taxes.
- Article 2 Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.
- Division 1 General Provisions.
(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.
Collected 2026-09-03T14:01:52Z. Source file · JSON