AL HB146

Mobile County Revenue Commissioner may establish electronic filing procedures for business personal property tax returns and tax payments under Section 40-7-14, Code of Alabama 1975, with procedures that do not conflict with Act 2014-415.

Mobile County Revenue Commissioner shall develop a certification process for third-party systems and establish the format for electronically filed returns, which must contain the same information as paper returns.

Effective October 1, 2015, electronic filing becomes mandatory for businesses engaged in personal property leasing, businesses with personal property assets of $10,000 or more, and returns prepared by professional tax preparers, with temporary exemptions available for good cause.

Mobile County Revenue Commissioner shall conduct training sessions and provide assistance to taxpayers on electronic filing procedures.

The act becomes effective immediately upon passage and approval by the Governor and applies only to Mobile County.