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·Title 40 Revenue and Taxation·Ch. 18 Income Taxes·Art. 21 Alabama Taxpayer Protection and Assistance Act

(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.

Free access — add to your briefcase to read the full text and ask questions with AI

(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.

Alabama § 40-18-445 ((Effective for Tax Returns Due on or After January 1, 2018) Enforcement) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.