Section 40-18-440 – (Effective for Tax Returns Due on or After January 1, 2018) Short Title.
Section 40-18-440 (Effective for tax returns due on or after January 1, 2018) Short title. This article shall be known and may be cited as the “Alabama Taxpayer Protection and Assistance Act.” (Act 2017-363, §1.)
Section 40-18-441 – (Effective for Tax Returns Due on or After January 1, 2018) Purpose.
Section 40-18-441 (Effective for tax returns due on or after January 1, 2018) Purpose. The Alabama Taxpayer Protection and Assistance Act is enacted to protect consumers by establishing a mechanism to ensure that qualified individuals provide tax preparation services in Alabama. (Act 2017-363, §2.)
Section 40-18-416 – (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Repeal of Article.
Section 40-18-416 (Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Repeal of article. THIS SECTION WAS REPEALED IN THE 2021 REGULAR This article shall be repealed following the close of fiscal year 2020, but the repeal shall not cause a reduction or suspension of any credits awarded for fiscal […]
Section 40-18-442 – (Effective for Tax Returns Due on or After January 1, 2018) Definitions.
Section 40-18-442 (Effective for tax returns due on or after January 1, 2018) Definitions. When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT. The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER. (a) A person who prepares for compensation, or who employs one or more persons to prepare […]
Section 40-18-417 – Short Title.
Section 40-18-417 Short title. This article shall be known and may be cited as the Growing Alabama Act. (Act 2021-2, §2.)
Section 40-18-443 – (Effective for Tax Returns Due on or After January 1, 2018) Requirements of Taxpayers.
Section 40-18-443 (Effective for tax returns due on or after January 1, 2018) Requirements of taxpayers. No person may provide tax preparation services for Alabama income tax returns, unless an IRS issued Preparer Tax Identification Number is provided by such preparer when submitting a return and signing as a paid preparer. (Act 2017-363, §4.)
Section 40-18-417.1 – Definitions.
Section 40-18-417.1 DEFINITIONS. For the purposes of this article, the following words and phrases shall have the following meanings: (1) ACCELERATOR. A company that, for a fixed term, educates and mentors early-stage technology companies recruited to a location in Alabama, with the goal of accelerating the companies’ development and growth. (2) CAPITAL IMPROVEMENTS. Construction and […]
Section 40-18-444 – (Effective for Tax Returns Due on or After January 1, 2018) Duties of the Department.
Section 40-18-444 (Effective for tax returns due on or after January 1, 2018) Duties of the department. (a) For taxable years beginning on or after January 1, 2018, the department, by rule, shall require any income tax return preparer, as defined in this article, to include his or her PTIN on any tax return prepared […]
Section 40-18-417.2 – Applications.
Section 40-18-417.2 APPLICATIONS. (a)(1) A local economic development organization which owns a site may apply to the Department of Commerce for funding to solve an inadequacy involving the site. The application by the local economic development organization shall include at least one of the following: a. If there is a pending expression of interest about […]
Section 40-18-445 – (Effective for Tax Returns Due on or After January 1, 2018) Enforcement.
Section 40-18-445 (Effective for tax returns due on or after January 1, 2018) Enforcement. (a) The department may investigate the actions of any income tax return preparer filing Alabama income tax returns and may bar or suspend an income tax return preparer from filing returns with the department for good cause, subject to the appeal […]