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

Alabama Statutes

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

Alabama § 40-18-109

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 3Setoff Debt Collection

This text of Alabama § 40-18-109 (Issuance by State Treasurer of Separate Warrants) 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 § 40-18-109 (2026).

Text

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.