# Ala. Code § 40-29-20.1: Section 40-29-20.1 Lien for Taxes - Collection Firms Prohibited from Recovering Certain Expenses from Taxpayers

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-20.1

## Section

- **Citation:** Ala. Code § 40-29-20.1
- **Heading:** Section 40-29-20.1 Lien for Taxes - Collection Firms Prohibited from Recovering Certain Expenses from Taxpayers
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 29 / Section 40-29-20.1

## Text

(a) Notwithstanding Section 40-29-20, or any other law to the contrary, a private auditing or collecting firm may not recover any of the following costs from a taxpayer:

(1) Professional service fees to include, but not be limited to, attorney fees and charges for accountant services.

(2) Travel costs.

(3) Salary or personnel-related expenses of the firm.

(4) Auditing or collecting related costs.

(b) For purposes of this section, a private auditing or collecting firm has the same definition as provided in Section 40-2A-3.

## Nearby sections

- [Ala. Code § 40-29-1 Section 40-29-1 Short Title](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-1.md)
- [Ala. Code § 40-29-2 Section 40-29-2 Applicability of Chapter; Purpose; Legislative Intent](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-2.md)
- [Ala. Code § 40-29-20 Section 40-29-20 Lien for Taxes - Generally](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-20.md)
- [Ala. Code § 40-29-20.1 Section 40-29-20.1 Lien for Taxes - Collection Firms Prohibited from Recovering Certain Expenses from Taxpayers](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-20.1.md)
- [Ala. Code § 40-29-21 Section 40-29-21 Lien for Taxes - Term](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-21.md)
- [Ala. Code § 40-29-22 Section 40-29-22 Lien for Taxes - Validity and Priority Against Certain Persons](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-22.md)
- [Ala. Code § 40-29-23 Section 40-29-23 Levy and Distraint](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-23.md)
- [Ala. Code § 40-29-23.1 Section 40-29-23.1 Development and Operation of Financial Institution Data Match Program](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-23.1.md)
- [Ala. Code § 40-29-24 Section 40-29-24 Surrender of Property Subject to Levy; “Person” Defined](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-24.md)
- [Ala. Code § 40-29-25 Section 40-29-25 Production of Books](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-25.md)
- [Ala. Code § 40-29-26 Section 40-29-26 Sale of Seized Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-26.md)
- [Ala. Code § 40-29-27 Section 40-29-27 Sale of Perishable Goods](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-27.md)
- [Ala. Code § 40-29-28 Section 40-29-28 Redemption of Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-28.md)
- [Ala. Code § 40-29-29 Section 40-29-29 Certificate of Sale; Deed of Real Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-29.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C29_S40-29-20.1. Check the current official text before relying on it. Not legal advice.