(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:
(1) Professional service fees to include, but not be limited to, attorney fees and charges for accountant services.
(2) Travel costs.
(3) Salary or personnel-related expenses of the firm.
(4) Auditing or collecting related costs.
(b) For purposes of this section, a private auditing or collecting firm has the same definition as provided in Section 40-2A-3.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 29 - Enforcement of Tax Laws.
Section 40-29-20 - Lien for Taxes - Generally.
Section 40-29-21 - Lien for Taxes - Term.
Section 40-29-22 - Lien for Taxes - Validity and Priority Against Certain Persons.
Section 40-29-23 - Levy and Distraint.
Section 40-29-23.1 - Development and Operation of Financial Institution Data Match Program.
Section 40-29-24 - Surrender of Property Subject to Levy; "Person" Defined.
Section 40-29-25 - Production of Books.
Section 40-29-26 - Sale of Seized Property.
Section 40-29-27 - Sale of Perishable Goods.
Section 40-29-28 - Redemption of Property.
Section 40-29-29 - Certificate of Sale; Deed of Real Property.
Section 40-29-31 - Records of Sales to Be Kept.
Section 40-29-32 - Expense of Levy and Sale.
Section 40-29-33 - Application of Proceeds of Levy.
Section 40-29-34 - Authority to Release Levy and Return Property.