{"data":{"id":"us-al/ala.-code-40-18-110","jurisdiction":"us-al","citation":"Ala. Code § 40-18-110","heading":"Payment of Fee.","body":"(a) The fee charged to the department by the United States Department of the Treasury to intercept a federal income tax refund and forward it to the department to pay any unpaid Alabama tax liability that is eligible to be submitted to the United States Department of the Treasury for collection shall be considered reasonable and shall be paid by the debtor whose federal income tax refund was intercepted.\n(b) The fee charged to the department by the United States Department of the Treasury shall be deducted from the debtor’s federal income tax refund by the United States Department of the Treasury and the eligible debt submitted by the department will further reduce the debtor’s federal income tax refund.","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=40-18-110","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"7cfd79b7e11ec9484baaf25b33c1b1610d14deff5b9255104dabf48845ef0c05","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-109","next":"us-al/ala.-code-40-18-111"},"notice":"GroundRules: Original legal text. Not legal advice."}