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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 18 - INCOME TAXES.
Article 3 - Setoff Debt Collection.
- Section 40-18-100 - Definitions.
- Section 40-18-101 - Remedy additional.
- Section 40-18-102 - Collection of debts by setoff.
- Section 40-18-103 - Procedure for setoff and notification of taxpayer.
- Section 40-18-104 - Hearing procedure.
- Section 40-18-105 - Finalization and notice of setoff.
- Section 40-18-106 - Priority.
- Section 40-18-107 - Commissioner may provide claimant agency information; confidentiality of information.
- Section 40-18-108 - Effect of setoff on refund.
- Section 40-18-109 - Issuance by State Treasurer of separate warrants.
- Section 40-18-110 - Payment of fee.
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