Alabama § 40-18-102 Collection of Debts by Setoff

Alabama Statutes

§ 40-18-102 — Collection of Debts by Setoff

Alabama·Title 40 Revenue and Taxation·Ch. 18 Income Taxes·Art. 3 Setoff Debt Collection

(a)A claimant agency may submit debts in excess of $25 to the department for collection through setoff, under the procedure established by this article, except in cases where the validity of the debt is legitimately in dispute, an alternate means of collection is pending and believed to be adequate, or such collection would result in a loss of federal funds or federal assistance.

(b)Upon the request of a claimant agency, the department shall set off any refund, as defined in subdivision (5) of Section 40-18-100, against the sum certified by the claimant agency as provided in this article.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) A claimant agency may submit debts in excess of $25 to the department for collection through setoff, under the procedure established by this article, except in cases where the validity of the debt is legitimately in dispute, an alternate means of collection is pending and believed to be adequate, or such collection would result in a loss of federal funds or federal assistance.
(b) Upon the request of a claimant agency, the department shall set off any refund, as defined in subdivision (5) of Section 40-18-100, against the sum certified by the claimant agency as provided in this article.

Alabama § 40-18-102 (Collection of Debts by Setoff) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.