Alabama § 45-41-240.08 Electronic Filing of Business Property Tax Returns

Alabama Statutes

§ 45-41-240.08 — Electronic Filing of Business Property Tax Returns

Alabama § 45-41-240.08

JurisdictionAlabama

Title 45Local Laws

Ch. 41Lee County

Art. 24Taxation

Part 1Revenue Commissioner

This text of Alabama § 45-41-240.08 (Electronic Filing of Business Property Tax Returns) 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 § 45-41-240.08 (2026).

Text

(a)The Lee County Revenue Commissioner may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Title 40. 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 provided generally in conformance with existing procedures for electronic filing of other electronic tax returns.

(b)Commencing for any business personal property tax return filed on or after October 1, 2025, the revenue commissioner may require any business personal property tax return filed with the office of the

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(a) The Lee County Revenue Commissioner may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Title 40. 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 provided generally in conformance with existing procedures for electronic filing of other electronic tax returns.
(b) Commencing for any business personal property tax return filed on or after October 1, 2025, the revenue commissioner may require any business personal property tax return filed with the office of the revenue commissioner to be filed electronically for any of the following returns:
(1) For any business engaged in the leasing of personal property.
(2) For any business with personal property assets of ten thousand dollars ($10,000) or more.
(3) For any business personal property tax return that is prepared for filing by any professional or other third-party tax preparer.
(c) The revenue commissioner may grant exemptions from this section for good cause.
(d) The revenue commissioner shall conduct training sessions and otherwise assist any taxpayer in the procedures for the electronic filing pursuant to this section.