Alabama Administrative Code Chapter 810-3-100 — Setoff Debt Collection (Repealed 11/16/01)

chapter-810-3-100Ala. Admin. Code ch. 810-3-100Regulation

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810 Alabama Department of Revenue

Ala. Admin. Code r. 810-3-100-.01 Collection Of Debts By Setoff Of Income Tax Refund

Act 81-696 (now codified at § 40-18-100, et seq.) provides that debts owed the Alabama Commission on Higher Education and the Alabama Department of Human Services (formerly the Alabama Department of Pensions and Security) may be collected by setoff of an income tax refund of the debtor.

History

  • Author: Carmen Mills, Anne Simms and John H. Burgess.
  • Authority: Code of Ala. 1975, § 40-18-100.
  • Adopted September 30, 1982. Amended June 17, 1988; filed July 27, 1988.

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