Alabama § 40-18-108 Effect of Setoff on Refund

Alabama Statutes

§ 40-18-108 — Effect of Setoff on Refund

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

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

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(Acts 1981, No. 81-696, p. 1168, §1.)

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