Alabama Statutes
§ 40-18-77 — Refund to Employer
Alabama·Title 40 Revenue and Taxation·Ch. 18 Income Taxes·Art. 2 Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax·Div. 1 General Provisions
(a)Where there has been an overpayment of tax under Section 40-18-71, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under Section 40-18-71 by the employer.
(b)Any refund allowed by this section shall be administered in accordance with the procedures set out in Chapter 2A of this title.
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Legislative History
(Acts 1955, No. 289, p. 661, §8; Acts 1992, No. 92-186, p. 349, §55.)
Nearby Sections
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§ 40-1-1
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Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
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