Alabama § 40-18-444 (Effective for Tax Returns Due on or After January 1, 2018) Duties of the Department

Alabama Statutes

§ 40-18-444 — (Effective for Tax Returns Due on or After January 1, 2018) Duties of the Department

Alabama § 40-18-444

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 21Alabama Taxpayer Protection and Assistance Act

This text of Alabama § 40-18-444 ((Effective for Tax Returns Due on or After January 1, 2018) Duties of the Department) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-18-444 (2026).

Text

(a)For taxable years beginning on or after January 1, 2018, the department, by rule, shall require any income tax return preparer, as defined in this article, to include his or her PTIN on any tax return prepared by the income tax return preparer and filed under this chapter, or any claim for refund of tax imposed by this chapter.

(b)The department shall develop and by rule implement a program using the PTIN as an oversight mechanism to assess returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers.

(c)The department, by rule, shall establish formal and regular communication protocols with the Commissioner of the Internal Revenue Service to share and exchange PTIN information on income tax return prep

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(a) For taxable years beginning on or after January 1, 2018, the department, by rule, shall require any income tax return preparer, as defined in this article, to include his or her PTIN on any tax return prepared by the income tax return preparer and filed under this chapter, or any claim for refund of tax imposed by this chapter.
(b) The department shall develop and by rule implement a program using the PTIN as an oversight mechanism to assess returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers.
(c) The department, by rule, shall establish formal and regular communication protocols with the Commissioner of the Internal Revenue Service to share and exchange PTIN information on income tax return preparers who are suspected of fraud, disciplined, or barred from filing tax returns with the department or the Internal Revenue Service. The department, by rule, may establish additional communication protocols with other states to exchange similar enforcement or discipline information.