{"data":{"id":"us-al/ala.-code-40-18-106","jurisdiction":"us-al","citation":"Ala. Code § 40-18-106","heading":"Priority.","body":"The department has priority over every claimant agency for collection by setoff under this article.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 3 Setoff Debt Collection."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-106","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"c9c86f9a970e3bc6baa2a83e0ac6919803adf1162616c9bac7355d74d4b4c00d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-105","next":"us-al/ala.-code-40-18-107"},"notice":"GroundRules: Original legal text. Not legal advice."}