SB122 Alabama 2011 Session

Summary

Primary Sponsor

William “Bill” M. BeasleySenator

Democrat

Co-Sponsors

Clay ScofieldPhillip W. WilliamsBill HoltzclawPaul BussmanDick BrewbakerShadrack McGillGreg J. ReedHarri Anne SmithJimmy HolleyVivian Davis FiguresGeorge M. “Marc” KeaheyRusty GloverTrip PittmanGerald H. AllenBryan Taylor

Session

Regular Session 2011

Title

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

Summary

The bill requires the state Comptroller to pay approved income tax refunds before any other payments.

What This Bill Does

If the Department of Revenue has approved an income tax refund for an individual or corporate taxpayer, the Comptroller must prioritize that refund over all other payments. This changes how refunds are paid and applies to both individuals and corporations. The rule takes effect immediately after the bill is approved by the Governor (or becomes law).

Who It Affects

• Individual Alabama income taxpayers with approved refunds will receive their refunds before other payments.
• Corporate (business) Alabama income taxpayers with approved refunds will have their refunds paid before other payments.

Key Provisions

• Requires the State Comptroller to give priority to approved income tax refund payments over any other payment.
• Applies to refunds approved by the Department of Revenue for overpayment of income tax for any tax year.
• Effective immediately following passage and governor approval (or becoming law).
• Addresses refunds for income tax overpayments approved by the Department of Revenue.

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