AL Code § 40-18-100 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 3 - Setoff Debt Collection.|Section 40-18-100 - Definitions.

Section 40-18-100Definitions. For the purposes of this article, the following terms shall have the following meanings: (1) CLAIMANT AGENCY. Any of the following: a. The Alabama Commission on Higher Education with respect to the collection of debts under either of the following: 1. The Alabama Student Grant Program provided for by Chapter 33A of Title 16. 2. The Alabama Guaranteed Student Loan Program provided for by Chapter 33B of Title 16. b. The Alabama Department of Human Resources with respect to the collection of debts and money owed under any and all of its public assistance programs and other programs administered by that department, including support programs administered pursuant to the requirements of Title IV-D of the Social Security Act. c. The Alabama Medicaid Agency with respect to the collection of debts and money owed under any and all of the programs it administers. d. The Alabama Department of Labor with respect to the collection or recovery, or both, of debts owed as a result of overpayments of state unemployment compensation benefits. e. The Unified Judicial System with respect to the collection of fines and court costs owed as a result of any court or judicial proceeding. f. Counties and municipalities acting through an organization as provided in Section 40-18-103, with respect to the collection of any debt owed and finalized by law, ordinance, or resolution. For the purposes of this section and Section 40-18-103, counties and municipalities, without limitation, shall include all corporations and other instrumentalities whose governing boards are comprised of a majority of members who are appointed or elected by counties or municipalities. g. A housing authority under Chapter 1, Title 24, with respect to the collection of debts and money owed under any and all of the programs administered by the authority. (2) DEBTOR. Any individual owing money or having a delinquent account with any claimant agency, which obligation has not been adjudicated, satisfied by court order, set aside by court order, or discharged in bankruptcy. (3) DEBT. Any liquidated sum due and owing any claimant agency which has accrued through contract, subrogation, tort, or operation of law regardless of whether there is an outstanding judgment for that sum, or any liquidated sum of child or spousal support, or both child and spousal support, due and owing any individual eligible for and receiving child support enforcement services through the Alabama Department of Human Resources. An agreement between a claimant agency defined in paragraph f. of subdivision (1) and a public entity or non-profit established by a public entity authorized by subdivision (30) of subsection (a) of Section 22-21-318 or Section 11-62-7 for management or administrative services does not affect the claimant agency's ability to collect the debt defined herein. (4) DEPARTMENT. The Department of Revenue of the State of Alabama. (5) REFUND. The Alabama income tax refund which the department determines to be due any individual taxpayer. (Acts 1981, No. 81-696, p. 1168, §1; Acts 1985, 2nd Ex. Sess., No. 85-994, p. 360, §1; Acts 1995, No. 95-750, p. 1748, §1; Acts 1997, No. 97-246, p. 426, §1; Act 2004-505, p. 981, §1; Act 2014-321, p. 1145, §1; Act 2014-424, p. 1553, §2; Act 2019-184, §1.)