Alabama · Code of Alabama — full code (public domain; via Open US Law, CC BY 4.0)
Ala. Code § 40-18-445: Ala. Code § 40-18-445
What this law says, in plain English
The department may investigate and bar income tax preparers for good cause. Preparers who fail to provide a PTIN face civil penalties up to $50 per offense or $25,000 yearly, unless the failure resulted from reasonable cause.
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