Section 40-29-71 Automatic refund. - Alabama Statutes

Section 40-29-71

Automatic refund.

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.

(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §22.)