{"data":{"id":"us-al/ala.-code-40-18-443","jurisdiction":"us-al","citation":"Ala. Code § 40-18-443","heading":"Requirements of Taxpayers.","body":"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.","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=40-18-443","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"dadacefd027b05819f54d903b0a9149f12fd4475d1bb795e4d0102b8add90b53","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-442","next":"us-al/ala.-code-40-18-444"},"notice":"GroundRules: Original legal text. Not legal advice."}