Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter29. ENFORCEMENT OF TAX LAWS. |
Article4. Additions to Tax and Penalties. |
§40-29-71. Automatic refund.
Latest version.
-
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.