HB46 Alabama 2013 Session

Under existing law, certain state agencies are entitled to submit debts owed to them to the Department of Revenue for collection through setoff.

This bill would allow each county or municipality within this state to setoff from income tax returns with respect to the collection of debts and money owed to either of them as a result of any administrative or judicial proceeding.

To amend Section 40-18-100, Code of Alabama 1975, relating to setoff debt collection; to allow each county or municipality within this state to setoff from income tax returns with respect to the collection of debts and money owed to either of them as a result of any administrative or judicial proceeding.