Alabama § 40-12-24 - Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant.

Full text of Alabama Code of Alabama § 40-12-24 — Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant., with citation guidance and answers to common questions.

§ 40-12-24. Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant.

If the petition for refund allowed by Section 40-12-23 is approved, in whole or in part, the department shall certify the amount which it approves to be refunded by the state and county. The state Comptroller shall draw a warrant payable to the applicant for the amount of the refund to be made by the state, and the county commission of the county in which such payment was made shall draw a warrant upon the county treasurer or county treasury payable to the applicant for the amount to be refunded by such county. Claims for refund hereunder shall not be subject to assignment, except assignments resulting by operation of law.

Source: official Alabama text · Last verified 2026-08-27

Frequently Asked Questions About Alabama § 40-12-24

What does Code of Alabama § 40-12-24 cover?

Section 40-12-24 ("Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Alabama § 40-12-24?

A common citation format is "Code of Alabama § 40-12-24" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Alabama law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.

How does Alabama § 40-12-24 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.