AL HB99

Authorizes the Lauderdale County Revenue Commissioner to establish procedures for electronic filing of business personal property tax returns, including format requirements and electronic signature protocols consistent with existing tax filing procedures.

Effective October 1, 2025, the Revenue Commissioner may require electronic filing for businesses engaged in personal property leasing, businesses with personal property assets of $10,000 or more, or returns prepared by professional tax preparers.

Permits the Revenue Commissioner to grant temporary exemptions from the electronic filing requirement for good cause.

Requires the Revenue Commissioner to conduct training sessions and provide assistance to taxpayers regarding electronic filing procedures.

Act becomes effective June 1, 2025.