Alabama § 40-12-24 Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant

Alabama Statutes

§ 40-12-24 — Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant

Alabama § 40-12-24

Title 40Revenue and Taxation

Ch. 12Licenses

Art. 1General Provisions

This text of Alabama § 40-12-24 (Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-12-24 (2026).

Text

If the petition for refund allowed by Section 40-12-23 is approved, in whole or in part, the department shall certify the amount which it approves to be refunded by the state and county. The state Comptroller shall draw a warrant payable to the applicant for the amount of the refund to be made by the state, and the county commission of the county in which such payment was made shall draw a warrant upon the county treasurer or county treasury payable to the applicant for the amount to be refunded by such county. Claims for refund hereunder shall not be subject to assignment, except assignments resulting by operation of law.

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If the petition for refund allowed by Section 40-12-23 is approved, in whole or in part, the department shall certify the amount which it approves to be refunded by the state and county. The state Comptroller shall draw a warrant payable to the applicant for the amount of the refund to be made by the state, and the county commission of the county in which such payment was made shall draw a warrant upon the county treasurer or county treasury payable to the applicant for the amount to be refunded by such county. Claims for refund hereunder shall not be subject to assignment, except assignments resulting by operation of law.