§ 45-39-241.01 — Electronic Filing of Business Personal Property Tax Returns

Alabama § 45-39-241.01

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 39: Lauderdale County
• Art. 24: Taxation
• Part 2: Tax Assesor, Tax Collector, and Revenue Commissioner
• Subpart 1: Duties

Text

(a) The Lauderdale County Revenue Commissioner may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Section 40-7-59. A complete business personal property tax return filed electronically shall be in the format prescribed by the revenue commissioner and shall contain the same information as a business personal property tax return filed on paper. The timely filing and electronic signature requirements shall be as provided by the revenue commissioner generally in conformance with existing procedures for electronic filing of other electronic tax returns.
(b) Effective for any business personal property tax return filed on or after October 1, 2025, the Lauderdale County Revenue Commissioner may require any business personal property tax return filed with the Office of the Lauderdale County Revenue Commissioner for any business engaged in the leasing of personal property or for any business with personal property assets of ten thousand dollars ($10,000) or more, or any business personal property tax return which is prepared for filing by any professional or other third party tax preparer, to be filed electronically. The revenue commissioner may grant a temporary exemption from this subsection for good cause.
(c) The Lauderdale County Revenue Commissioner shall conduct training sessions and otherwise assist any taxpayer in the procedures for electronic filing pursuant to this section.
(d) This section is supplemental to any laws relating to the operation of the Office of the Lauderdale County Revenue Commissioner.

Legislative History

(Act 2025-56, §1.)