Section 40-18-100 Definitions. For the purposes of this article, the following terms shall have the following meanings: (1) CLAIMANT AGENCY. Any of the following: a. The Alabama Commission on Higher Education with respect to the collection of debts under either of the following: 1. The Alabama Student Grant Program provided for by Chapter 33A of […]
Section 40-18-101 Remedy additional. The collection remedy authorized by this article is in addition to and not in substitution for any other remedy available by law. (Acts 1981, No. 81-696, p. 1168, §1.)
Section 40-18-102 Collection of debts by setoff. (a) A claimant agency may submit debts in excess of $25 to the department for collection through setoff, under the procedure established by this article, except in cases where the validity of the debt is legitimately in dispute, an alternate means of collection is pending and believed to […]
Section 40-18-103 Procedure for setoff and notification of taxpayer. (a) A county or municipality may submit a debt of at least $25 owed to it for collection under this chapter. Provided, however, that a county or municipality must submit the debt to the department through one of the following: (1) The Association of County Commissions […]
Section 40-18-104 Hearing procedure. (a) When the claimant agency receives a protest or application in writing from a taxpayer within 30 days of the notice issued by the department pursuant to subsection (c) of Section 40-18-103, the claimant agency shall set a date to hear the protest and give notice to the taxpayer by registered […]
Section 40-18-105 Finalization and notice of setoff. (a) Upon final determination of the amount of the debt due and owing by means of a hearing provided by Section 40-18-104 or by the taxpayer’s default through failure to comply with Section 40-18-103 mandating timely request for review, the claimant agency shall remove the amount of the […]
Section 40-18-106 Priority. The department has priority over every claimant agency for collection by setoff under this article. (Acts 1981, No. 81-696, p. 1168, §1.)
Section 40-18-107 Commissioner may provide claimant agency information; confidentiality of information. (a) Notwithstanding any confidentiality statute, the Commissioner of Revenue may provide to a claimant agency all information necessary to accomplish and effectuate the intent of this article. (b) The information obtained by a claimant agency from the department in accordance with the provisions of […]
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.)
Section 40-18-109 Issuance by State Treasurer of separate warrants. In those cases where the amount claimed to be due and owing by the claimant agency is less than the refund due the taxpayer the State Treasurer is authorized upon the request of the department to issue two warrants, one payable to the claimant agency for […]
Section 40-18-110 Payment of fee. (a) The fee charged to the department by the United States Department of the Treasury to intercept a federal income tax refund and forward it to the department to pay any unpaid Alabama tax liability that is eligible to be submitted to the United States Department of the Treasury for […]
