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URL:http://alisondb.legislature.state.al.us/alison/CodeOfAlabama
/1975/40-29-71.htm
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Size:712 bytes
Modified:1998-01-22 20:47:02
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Title:40-29-71
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Body:Section 40-29-71

Automatic refund.

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.

(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, ยง22.)