SB549 Alabama 2010 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Co-Sponsors

Harri Anne SmithJimmy HolleyScott BeasonLarry DixonArthur OrrHenry Eugene “Hank” Erwin Jr.Bobby DentonRusty GloverPaul SanfordTrip PittmanBen H. BrooksDel MarshJim Preuitt

Session

Regular Session 2010

Title

Income tax refunds approved by Revenue Department, state Controller required to give priority to payment of refund over any other payment

Summary

SB549 would require the Alabama Comptroller to prioritize paying approved income tax refunds over any other payments.

What This Bill Does

If the Department of Revenue approves an income tax refund for an overpayment by an individual or a corporation, the state Comptroller must pay that refund before making any other payments. The provision covers refunds for any tax year. It becomes effective immediately after passage and governor approval.

Who It Affects

• Individuals and corporations in Alabama who have approved income tax refunds, whose refunds would be prioritized for payment.
• The Alabama State Comptroller's office, which would be required to adjust payment ordering to prioritize refunds over other payments.

Key Provisions

• Requires the state Comptroller to give priority to paying an approved income tax refund over any other payment the Comptroller makes.
• Applies to refunds approved for overpayment of income tax for any tax year, for both individuals and corporations.
• Effective immediately following passage and approval by the Governor (or as otherwise provided by law).

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Revenue Department