{"data":{"id":"us-al/ala.-code-40-29-20.1","jurisdiction":"us-al","citation":"Ala. Code § 40-29-20.1","heading":"Lien for Taxes - Collection Firms Prohibited from Recovering Certain Expenses from Taxpayers.","body":"(a) Notwithstanding Section 40-29-20, or any other law to the contrary, a private auditing or collecting firm may not recover any of the following costs from a taxpayer:\n(1) Professional service fees to include, but not be limited to, attorney fees and charges for accountant services.\n(2) Travel costs.\n(3) Salary or personnel-related expenses of the firm.\n(4) Auditing or collecting related costs.\n(b) For purposes of this section, a private auditing or collecting firm has the same definition as provided in Section 40-2A-3.","path":["Title 40 Revenue and Taxation.","Chapter 29 Enforcement of Tax Laws.","Article 2 Collections."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-29-20.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"f0592944dc11ddb55eafa802f7e7068e0d2c2f21ff649c552986cfc5e24ea0be","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-29-20","next":"us-al/ala.-code-40-29-21"},"notice":"GroundRules: Original legal text. Not legal advice."}