Code of Alabama - Title 40: Revenue and Taxation - Section 40-18-108 - Effect of setoff on refund

Section 40-18-108 - Effect of setoff on refund.

When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.

(Acts 1981, No. 81-696, p. 1168, §1.)

Last modified: May 3, 2021