Alabama § 40-18-109 Issuance by State Treasurer of Separate Warrants

Alabama Statutes

§ 40-18-109 — Issuance by State Treasurer of Separate Warrants

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

In those cases where the amount claimed to be due and owing by the claimant agency is less than the refund due the taxpayer the State Treasurer is authorized upon the request of the department to issue two warrants, one payable to the claimant agency for the amount claimed to be due and owing and one to the taxpayer for the amount of the refund in excess of the amount claimed to be due and owing by the claimant agency.

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In those cases where the amount claimed to be due and owing by the claimant agency is less than the refund due the taxpayer the State Treasurer is authorized upon the request of the department to issue two warrants, one payable to the claimant agency for the amount claimed to be due and owing and one to the taxpayer for the amount of the refund in excess of the amount claimed to be due and owing by the claimant agency.

Alabama § 40-18-109 (Issuance by State Treasurer of Separate Warrants) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.