Alabama Statutes

§ 40-30-4 — Electronic Filing Acceptance

Alabama § 40-30-4
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 30Electronic Tax Return Filing Act

This text of Alabama § 40-30-4 (Electronic Filing Acceptance) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ala. Code § 40-30-4 (2026).

Text

The department shall have the authority to accept electronically filed returns or other documents of any type which meet the requirements of this chapter and the department’s regulations. Electronically filed returns may be accepted if submitted directly by the taxpayer, or by any entity authorized by the department in accordance with its regulations.

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Legislative History

(Acts 1997, No. 97-493, p. 878, §4.)

Nearby Sections

15
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Bluebook (online)
Alabama § 40-30-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-30-4.