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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-445

(Effective for Tax Returns Due on or After January 1, 2018) Enforcement

Official textalison.legislature.state.al.us

# (a)

The department may investigate the actions of any income tax return preparer filing Alabama income tax returns and may bar or suspend an income tax return preparer from filing returns with the department for good cause, subject to the appeal rights under Chapter 2A of this title.

# (b)

In addition to all other penalties provided by law, any person violating this act by failing to provide his or her PTIN shall pay a civil penalty to the department in the amount of $50 per offense, but not to exceed $25,000 per calendar year; however, no penalty shall be imposed if the failure is due to reasonable cause and not due to willful neglect, as determined by the department.

Last amended: Act 2017-363, §6.

Source: view the official text

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In this chapter (40 sections)
  1. 40-18-417 · Short Title
  2. 40-18-417.1 · Definitions. (Amended by Act 2026-533)
  3. 40-18-417.2 · Applications. (Amended by Act 2026-533)
  4. 40-18-417.3 · Approval of Applications; Agreements. (Amended by Act…
  5. 40-18-417.4 · Scope and Use of Growing Alabama Credits
  6. 40-18-417.5 · Site Preparation or Public Infrastructure Work; Reports
  7. 40-18-417.6 · Forms; Construction of Article; Rulemaking Authority
  8. 40-18-417.7 · Availability of Credits
  9. 40-18-417.8 · Claiming of Credit by Subsidiary of Parent or Holding…
  10. 40-18-417.9 · Applicability of the Enhancing Economic Progress Act to…
  11. 40-18-420 · Short Title
  12. 40-18-421 · Definitions
  13. 40-18-422 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  14. 40-18-423 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  15. 40-18-424 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  16. 40-18-440 · (Effective for Tax Returns Due on or After January 1, 2018)…
  17. 40-18-441 · (Effective for Tax Returns Due on or After January 1, 2018)…
  18. 40-18-442 · (Effective for Tax Returns Due on or After January 1, 2018)…
  19. 40-18-443 · (Effective for Tax Returns Due on or After January 1, 2018)…
  20. 40-18-444 · (Effective for Tax Returns Due on or After January 1, 2018)…
  21. 40-18-445 · (Effective for Tax Returns Due on or After January 1, 2018)…
  22. 40-18-446 · (Effective for Tax Returns Due on or After January 1, 2018)…
  23. 40-18-460 · Exclusion of Cares Act Relief Benefits, Etc., from Alabama…
  24. 40-18-461 · Cancellation of Indebtedness Income Under Cares Act, Etc.,…
  25. 40-18-462 · Amounts of Certain Loans and Grants Under Cares Act, Etc.,…
  26. 40-18-470 · Definitions
  27. 40-18-471 · Application; Standards; Deadlines
  28. 40-18-472 · Project Requirements; Review of Projects
  29. 40-18-473 · Scope and Use of Tax Rebates
  30. 40-18-474 · Tourism Project Sales Tax Incentive Fund
  31. 40-18-475 · Reporting Requirements
  32. 40-18-476 · Applicability of the Enhancing Economic Progress Act to…
  33. 40-18-480 · (Effective Tax Year January 1, 2023, through December 31,…
  34. 40-18-481 · (Effective Tax Year January 1, 2023, through December 31,…
  35. 40-18-500 · Short Title
  36. 40-18-501 · Exemption from Income Taxes of Certain Income from…
  37. 40-18-502 · Rulemaking Authority
  38. 40-18-510 · Transfer from Education Trust Fund
  39. 40-18-511 · One-Time Refundable Income Tax Credit for Partial Offset of…
  40. 40-18-512 · Funding
Full table of contents →