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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 29 - ENFORCEMENT OF TAX LAWS.
Article 4 - Additions to Tax and Penalties.
Section 40-29-71 - Automatic refund.
Universal Citation: AL Code § 40-29-71 (2018)
Section 40-29-71Automatic refund.
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.
(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §22.)
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