§ 40-18-77 — Refund to Employer

Alabama § 40-18-77

• Jurisdiction: 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

Text

(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.

Legislative History

(Acts 1955, No. 289, p. 661, §8; Acts 1992, No. 92-186, p. 349, §55.)