Alabama Statutes
§ 40-29-71 — Automatic Refund
Alabama § 40-29-71
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 29Enforcement of Tax Laws
Art. 4Additions to Tax and Penalties
This text of Alabama § 40-29-71 (Automatic Refund) 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 § 40-29-71 (2026).
Text
Where the Department of Revenue determines that a taxpayer is entitled to a refund, the Department of Revenue shall automatically refund to that taxpayer the amount of any excess tax so paid to the State of Alabama; provided, however, that the statute of limitations provisions of the applicable tax law shall apply.
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Legislative History
(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §22.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-29-71, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-29-71.