{"data":{"id":"us-al/ala.-code-40-18-440","jurisdiction":"us-al","citation":"Ala. Code § 40-18-440","heading":"Short Title.","body":"This article shall be known and may be cited as the “Alabama Taxpayer Protection and Assistance Act.”","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 21 Alabama Taxpayer Protection and Assistance Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-440","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"94d405d80b2000ecf5363c121cc416494ba8c3ce501fe0930589c68026693483","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-421","next":"us-al/ala.-code-40-18-441"},"notice":"GroundRules: Original legal text. Not legal advice."}