§ 40-18-100 Definitions
§ 40-18-101 Remedy additional
§ 40-18-102 Collection of debts by setoff
§ 40-18-103 Procedure for setoff and notification of taxpayer
§ 40-18-104 Hearing procedure
§ 40-18-105 Finalization and notice of setoff
§ 40-18-106 Priority
§ 40-18-107 Commissioner may provide claimant agency information; confidentiality of information
§ 40-18-108 Effect of setoff on refund
§ 40-18-109 Issuance by State Treasurer of separate warrants
§ 40-18-110 Payment of fee
§ 40-18-111 Income tax credit for storm shelter construction

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Terms Used In Alabama Code > Title 40 > Chapter 18 > Article 3 - Setoff Debt Collection

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.