In the event that any collection of tax is improperly made in an effort to enforce the provisions of Section 9-17-25 or Section 9-17-35, either as a result of a mistake of law or fact, the amount so paid may be recovered in the same manner as is provided by law for the recovery of other taxes erroneously paid directly to the Department of Revenue.
Ala. Code § 9-17-27
Tax for Expenses of Administration and Enforcement of Article - Recovery of Tax Improperly Collected.
(Acts 1945, No. 1, p. 1, §28; Act 2009-147, p. 284, §1.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.