Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
Section 810-14-1-.35 - Interest On Refunds

(a) Interest on a refund resulting from a net operating loss carryback shall be computed from the date the claim (amended return) giving rise to the refund is filed.

(b) Interest on a refund of any income tax previously paid through withholding or estimated payments, including a refund of such tax resulting from a net operating loss carryover deduction, shall be paid beginning 90 days after the due date of the return for which the refund is claimed, or the date such return is actually filed, whichever is later.

(a) taxes paid by entities for which a refund is allowed by Code of Ala. 1975, Sections 40-9-12 and 40-9-13;

(b) license taxes which are refunded pursuant to Code of Ala. 1975, Sections 40-12-23 and 40-12-24;

(c) gasoline taxes paid on gasoline used for agricultural purposes for which a refund is allowed by Code of Ala. 1975, Division 3, Article 2, Chapter 17 of Title 40;

(d) gasoline taxes paid on gasoline used for the static testing of engines for which a refund is allowed by Code of Ala. 1975, Division 4, Article 2, Chapter 17 of Title 40;

(e) the motor fuels excise tax levied by Code of Ala. 1975, Section 40-17-141, for which a refund or credit is allowed by Code of Ala. 1975, Section 40-17-142; and

(f) the tobacco taxes levied by Code of Ala. 1975, Chapter 25 of Title 40.

Author: George Mingledorff