™Your Policy Risk Impact Agent
53 chapters · 1,875 sections in this title.
Ala. Code § 40-2A-1 Short Title
0.2K chars
This chapter shall be known and may be cited as the “Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act.” (Acts 1992, No. 92-186, p. 349, §1(b).)
Ala. Code § 40-2A-10 Confidentiality, Disclosure, and Exchange of Tax Returns and Tax Information
7.9K chars
(a) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the return of any taxpayer or any part of the return, or any information secured in arriving at the amo…
Ala. Code § 40-2A-11 Civil Penalties Levied in Addition to Other Penalties Provided by Law
5.2K chars
(a) Failure to timely file return. Except in the case of an individual income tax return filed with no tax due at the time of filing, if a taxpayer fails to file any return required to be filed with the department on or before the date prescribed therefor, determined with regard …
Ala. Code § 40-2A-11.1 Civil Penalties for Unethical Tax Preparation Conduct
6.4K chars
(a) For purposes of the individual income tax imposed by Chapter 18, if there is an understatement of liability on a return that would cause a tax return preparer to be subject to the penalties imposed by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failur…