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.
Ala. Code § 40-18-443
(Effective for Tax Returns Due on or After January 1, 2018) Requirements of Taxpayers.
Known as the Alabama Taxpayer Protection and Assistance Act
The act spans §§ 40-18-440 to 40-18-446 (7 sections).
(Act 2017-363, §4.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.