Effect of Setoff on Refund.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Income Taxes.
  5. Setoff Debt Collection.
  6. Effect of Setoff on Refund.

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Section 40-18-108

Effect of setoff on refund.

When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.

(Acts 1981, No. 81-696, p. 1168, §1.)


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