No person may provide tax preparation services for Alabama income tax returns, unless an IRS issued Preparer Tax Identification Number is provided by such preparer when submitting a return and signing as a paid preparer.
History: (Act 2017-363, §4.)
(Effective for Tax Returns Due on or After January 1, 2018) Requirements of Taxpayers
Ala. Code § 40-18-443 — under Title 40.
Ala. Code § 40-18-443