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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-443

(Effective for Tax Returns Due on or After January 1, 2018) Requirements of Taxpayers

Official textalison.legislature.state.al.us

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.

Last amended: Act 2017-363, §4.

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In this chapter (40 sections)
  1. 40-18-415 · (Per Section 40-18-416, This Section Is Repealed Following…
  2. 40-18-416 · (Per Section 40-18-416, This Section Is Repealed Following…
  3. 40-18-417 · Short Title
  4. 40-18-417.1 · Definitions. (Amended by Act 2026-533)
  5. 40-18-417.2 · Applications. (Amended by Act 2026-533)
  6. 40-18-417.3 · Approval of Applications; Agreements. (Amended by Act…
  7. 40-18-417.4 · Scope and Use of Growing Alabama Credits
  8. 40-18-417.5 · Site Preparation or Public Infrastructure Work; Reports
  9. 40-18-417.6 · Forms; Construction of Article; Rulemaking Authority
  10. 40-18-417.7 · Availability of Credits
  11. 40-18-417.8 · Claiming of Credit by Subsidiary of Parent or Holding…
  12. 40-18-417.9 · Applicability of the Enhancing Economic Progress Act to…
  13. 40-18-420 · Short Title
  14. 40-18-421 · Definitions
  15. 40-18-422 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  16. 40-18-423 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  17. 40-18-424 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  18. 40-18-440 · (Effective for Tax Returns Due on or After January 1, 2018)…
  19. 40-18-441 · (Effective for Tax Returns Due on or After January 1, 2018)…
  20. 40-18-442 · (Effective for Tax Returns Due on or After January 1, 2018)…
  21. 40-18-443 · (Effective for Tax Returns Due on or After January 1, 2018)…
  22. 40-18-444 · (Effective for Tax Returns Due on or After January 1, 2018)…
  23. 40-18-445 · (Effective for Tax Returns Due on or After January 1, 2018)…
  24. 40-18-446 · (Effective for Tax Returns Due on or After January 1, 2018)…
  25. 40-18-460 · Exclusion of Cares Act Relief Benefits, Etc., from Alabama…
  26. 40-18-461 · Cancellation of Indebtedness Income Under Cares Act, Etc.,…
  27. 40-18-462 · Amounts of Certain Loans and Grants Under Cares Act, Etc.,…
  28. 40-18-470 · Definitions
  29. 40-18-471 · Application; Standards; Deadlines
  30. 40-18-472 · Project Requirements; Review of Projects
  31. 40-18-473 · Scope and Use of Tax Rebates
  32. 40-18-474 · Tourism Project Sales Tax Incentive Fund
  33. 40-18-475 · Reporting Requirements
  34. 40-18-476 · Applicability of the Enhancing Economic Progress Act to…
  35. 40-18-480 · (Effective Tax Year January 1, 2023, through December 31,…
  36. 40-18-481 · (Effective Tax Year January 1, 2023, through December 31,…
  37. 40-18-500 · Short Title
  38. 40-18-501 · Exemption from Income Taxes of Certain Income from…
  39. 40-18-502 · Rulemaking Authority
  40. 40-18-510 · Transfer from Education Trust Fund
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