Alabama § 40-18-110 - Payment of Fee.
Full text of Alabama Code of Alabama § 40-18-110 — Payment of Fee., with citation guidance and answers to common questions.
§ 40-18-110. Payment of Fee.
(a) The fee charged to the department by the United States Department of the Treasury to intercept a federal income tax refund and forward it to the department to pay any unpaid Alabama tax liability that is eligible to be submitted to the United States Department of the Treasury for collection shall be considered reasonable and shall be paid by the debtor whose federal income tax refund was intercepted.
(b) The fee charged to the department by the United States Department of the Treasury shall be deducted from the debtor’s federal income tax refund by the United States Department of the Treasury and the eligible debt submitted by the department will further reduce the debtor’s federal income tax refund.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-18-110
What does Code of Alabama § 40-18-110 cover?
Section 40-18-110 ("Payment of Fee.") 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 § 40-18-110?
A common citation format is "Code of Alabama § 40-18-110" (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 § 40-18-110 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.