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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 18 - Income Taxes.
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Article 3 - Setoff Debt Collection.
Article 3 - Setoff Debt Collection.
Section 40-18-100 - Definitions.
Section 40-18-101 - Remedy additional.
Section 40-18-102 - Collection of debts by setoff.
Section 40-18-103 - Procedure for setoff and notification of taxpayer.
Section 40-18-104 - Hearing procedure.
Section 40-18-105 - Finalization and notice of setoff.
Section 40-18-106 - Priority.
Section 40-18-107 - Commissioner may provide claimant agency information; confidentiality of information.
Section 40-18-108 - Effect of setoff on refund.
Section 40-18-109 - Issuance by State Treasurer of separate warrants.
Section 40-18-110 - Payment of fee.