Lien for Taxes - Collection Firms Prohibited from Recovering Certain Expenses from Taxpayers

(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. (Act 2020-31, §1.)