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. 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 40-18-442 (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 40-18-443 (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 40-18-444 (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 40-18-445 (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 […]
Section 40-18-446 (Effective for tax returns due on or after January 1, 2018) Rulemaking authority. The department shall adopt rules to assist with the implementation and enforcement of this article. (Act 2017-363, §10.)
