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AL HB146
Bill
Status
4/27/2023
Primary Sponsor
Jim Hill
Click for details
AI Summary
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St. Clair County Revenue Commissioner may establish procedures for electronic filing of business personal property tax returns pursuant to Section 40-74-14, Code of Alabama 1975.
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Electronic returns must contain the same information as paper returns and follow the revenue commissioner's prescribed format, timely filing, and electronic signature requirements.
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Effective October 1, 2023, electronic filing becomes mandatory for businesses engaged in personal property leasing, businesses with personal property assets of $10,000 or more, or returns prepared by professional tax preparers, though temporary exemptions may be granted for good cause.
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St. Clair County Revenue Commissioner shall conduct training sessions and assist taxpayers with electronic filing procedures.
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Act becomes effective immediately upon passage and approval by the Governor.
Legislative Description
Relating to St. Clair County; to provide for the electronic filing of business personal property tax returns in the Office of the St. Clair County Revenue Commissioner; and to authorize the revenue commissioner to establish procedures for filing of the returns.
St. Clair County, authorized the revenue commissioner to allow electronic filing of business personal property tax returns
Last Action
Enacted
4/27/2023