Alabama § 40-18-445 (Effective for Tax Returns Due on or After January 1, 2018) Enforcement

Alabama Statutes

§ 40-18-445 — (Effective for Tax Returns Due on or After January 1, 2018) Enforcement

Alabama § 40-18-445

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 21Alabama Taxpayer Protection and Assistance Act

This text of Alabama § 40-18-445 ((Effective for Tax Returns Due on or After January 1, 2018) Enforcement) 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 § 40-18-445 (2026).

Text

(a)The department may investigate the actions of any income tax return preparer filing Alabama income tax returns and may bar or suspend an income tax return preparer from filing returns with the department for good cause, subject to the appeal rights under Chapter 2A of this title.

(b)In addition to all other penalties provided by law, any person violating this act by failing to provide his or her PTIN shall pay a civil penalty to the department in the amount of $50 per offense, but not to exceed $25,000 per calendar year; however, no penalty shall be imposed if the failure is due to reasonable cause and not due to willful neglect, as determined by the department.

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(a) The department may investigate the actions of any income tax return preparer filing Alabama income tax returns and may bar or suspend an income tax return preparer from filing returns with the department for good cause, subject to the appeal rights under Chapter 2A of this title.
(b) In addition to all other penalties provided by law, any person violating this act by failing to provide his or her PTIN shall pay a civil penalty to the department in the amount of $50 per offense, but not to exceed $25,000 per calendar year; however, no penalty shall be imposed if the failure is due to reasonable cause and not due to willful neglect, as determined by the department.