Code of Alabama
Chapter 18 - Income Taxes.
Article 21 - Alabama Taxpayer Protection and Assistance Act.

Section 40-18-440 - (Effective for Tax Returns Due on or After January 1, 2018) Short Title. - This article shall be known and may be cited as...

Section 40-18-441 - (Effective for Tax Returns Due on or After January 1, 2018) Purpose. - The Alabama Taxpayer Protection and Assistance Act is enacted to...

Section 40-18-442 - (Effective for Tax Returns Due on or After January 1, 2018) Definitions. - When used in this article, the following terms shall have...

Section 40-18-443 - (Effective for Tax Returns Due on or After January 1, 2018) Requirements of Taxpayers. - No person may provide tax preparation services for Alabama income...

Section 40-18-444 - (Effective for Tax Returns Due on or After January 1, 2018) Duties of the Department. - (a) For taxable years beginning on or after January 1,...

Section 40-18-445 - (Effective for Tax Returns Due on or After January 1, 2018) Enforcement. - (a) The department may investigate the actions of any income...

Section 40-18-446 - (Effective for Tax Returns Due on or After January 1, 2018) Rulemaking Authority. - The department shall adopt rules to assist with the implementation...