AL SB301

Lee County Revenue Commissioner may establish procedures for electronic filing of business personal property tax returns under Title 40 of the Alabama Code, with returns containing the same information as paper filings and following existing electronic tax filing requirements.

Starting 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, and returns prepared by professional tax preparers.

Revenue Commissioner may grant exemptions from electronic filing requirements for good cause.

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

Act becomes effective October 1, 2025.