{"data":{"id":"us-al/ala.-code-40-18-441","jurisdiction":"us-al","citation":"Ala. Code § 40-18-441","heading":"Purpose.","body":"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.","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=40-18-441","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"5fa8db2a25e760820bc00953cd47b91b6d62c8bd5e47b0c8459ea43ebc89abc4","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-440","next":"us-al/ala.-code-40-18-442"},"notice":"GroundRules: Original legal text. Not legal advice."}