Ala. Code § 40-18-443

Current through the 2024 Regular Session.

Section 40-18-443 - Requirements of taxpayers

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.

Ala. Code § 40-18-443 (1975)

Added by Act 2017-363,§ 4, eff. for tax returns due on or after 1/1/2018.