Ala. Code § 40-29-71
Current through the 2024 Regular Session.
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.
Ala. Code § 40-29-71 (1975)