Ala. Code § 45-39-92.48

Current through the 2024 Regular Session.

Section 45-39-92.48 - Actual payment deemed a credit against amount due

The acceptance of any amount paid for the excise tax imposed under this subpart shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due.

Ala. Code § 45-39-92.48 (1975)

Act 2002-292, p. 604, §9.