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 § 45-25-242.08
Payment of Tax Deemed a Credit Against Amount Due.
(Acts 1959, No. 418, p. 1107, §9.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.