Section 40-29-20.1 - Lien for taxes - Collection firms prohibited from recovering certain expenses from taxpayers(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.(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.Ala. Code § 40-29-20.1 (1975)
Added by Act 2020-31,§ 1, eff. 3/11/2020.