{"data":{"id":"us-al/ala.-code-40-29-71","jurisdiction":"us-al","citation":"Ala. Code § 40-29-71","heading":"Automatic Refund.","body":"Where the Department of Revenue determines that a taxpayer is entitled to a refund, the Department of Revenue shall automatically refund to that taxpayer the amount of any excess tax so paid to the State of Alabama; provided, however, that the statute of limitations provisions of the applicable tax law shall apply.","path":["Title 40 Revenue and Taxation.","Chapter 29 Enforcement of Tax Laws.","Article 4 Additions to Tax and Penalties."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-29-71","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"4bc882d1a0491443c059a04a0b240036ee15adde2a6dc317dc72e9c23cfc29a0","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-29-70","next":"us-al/ala.-code-40-29-72"},"notice":"GroundRules: Original legal text. Not legal advice."}