{"data":{"id":"us-al/ala.-code-40-18-77","jurisdiction":"us-al","citation":"Ala. Code § 40-18-77","heading":"Refund to Employer.","body":"(a) Where there has been an overpayment of tax under Section 40-18-71, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under Section 40-18-71 by the employer.\n(b) Any refund allowed by this section shall be administered in accordance with the procedures set out in Chapter 2A of this title.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 2 Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.","Division 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-77","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"a192a5e3baa96fb55bd841cf1c7852dd1a8e1ab32d8006b164befa37c9bab56d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-76","next":"us-al/ala.-code-40-18-78"},"notice":"GroundRules: Original legal text. Not legal advice."}