{"data":{"id":"us-al/ala.-code-40-18-109","jurisdiction":"us-al","citation":"Ala. Code § 40-18-109","heading":"Issuance by State Treasurer of Separate Warrants.","body":"In those cases where the amount claimed to be due and owing by the claimant agency is less than the refund due the taxpayer the State Treasurer is authorized upon the request of the department to issue two warrants, one payable to the claimant agency for the amount claimed to be due and owing and one to the taxpayer for the amount of the refund in excess of the amount claimed to be due and owing by the claimant agency.","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=40-18-109","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"75c56b64fe8be8aabee7d680f8087a7cbcd5860bd811679c74a4df66b76fccee","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-108","next":"us-al/ala.-code-40-18-110"},"notice":"GroundRules: Original legal text. Not legal advice."}