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
Automatic Refund.
Known as the Tax Enforcement and Compliance Act
The act spans §§ 40-29-1 to 40-29-91 (42 sections).
(Acts 1983, 4th Ex
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.