Alabama Statutes
§ 40-29-71 — Automatic Refund
Alabama·Title 40 Revenue and Taxation·Ch. 29 Enforcement of Tax Laws·Art. 4 Additions to Tax and Penalties
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.)
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