Ala. Code § 9-17-27: Tax for Expenses of Administration and Enforcement of Article - Recovery of Tax Improperly Collected.

In the event that any collection of tax is improperly made in an effort to enforce the provisions of Section 9-17-25 or Section 9-17-35, either as a result of a mistake of law or fact, the amount so paid may be recovered in the same manner as is provided by law for the recovery of other taxes erroneously paid directly to the Department of Revenue.