Alabama § 40-29-20.1 Lien for Taxes - Collection Firms Prohibited from Recovering Certain Expenses from Taxpayers

Alabama Statutes

§ 40-29-20.1 — Lien for Taxes - Collection Firms Prohibited from Recovering Certain Expenses from Taxpayers

Alabama § 40-29-20.1

Title 40Revenue and Taxation

Ch. 29Enforcement of Tax Laws

Art. 2Collections

This text of Alabama § 40-29-20.1 (Lien for Taxes - Collection Firms Prohibited from Recovering Certain Expenses from Taxpayers) 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 § 40-29-20.1 (2026).

Text

(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.

(2)Travel costs.

(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.

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(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.
(2) Travel costs.
(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.