GroundRules
Ala. Code § 40-18-443: Requirements of Taxpayers.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 18 Income Taxes.
- Article 21 Alabama Taxpayer Protection and Assistance Act.
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.
Collected 2026-09-03T14:01:53Z. Source file · JSON