{"data":{"id":"us-al/ala.-code-40-18-108","jurisdiction":"us-al","citation":"Ala. Code § 40-18-108","heading":"Effect of Setoff on Refund.","body":"When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.","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=40-18-108","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"bc324cf05a9748ea1434936628157360da2ecb3417497099a5997322d498ea12","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-107","next":"us-al/ala.-code-40-18-109"},"notice":"GroundRules: Original legal text. Not legal advice."}