(a) No rebate may be paid under this article when the taxpayer, or any member of the taxpayers combined or affiliated group, as the case may be, is delinquent in the payment of severance taxes imposed pursuant to 11-13A-3 of this code, and any local, state or federal tax or fee, until such time as the delinquency is cured.
(b) For purposes of this section, a taxpayer is not delinquent if the taxpayer is contesting an assessment in the Office of Tax Appeals or in any court of this state, or of the appropriate federal agency or court, or is complying with the terms of any payment plan agreement with the Tax Commissioner.
(c) In the case of a taxpayer that files a combined tax return as a member of a unitary group, no rebate under this article that is earned by one member of the combined group, but not fully used by or allowed to that member, may be claimed, in whole or in part, by another member of the group.