AL HB625

Authorizes the Cleburne County Revenue Commissioner to establish procedures for electronic filing, reporting, assessment, and payment of business personal property taxes

Beginning October 1, 2026, the Revenue Commissioner may require mandatory electronic filing for: businesses engaged in leasing personal property, businesses with personal property assets of $10,000 or more, and returns prepared by third-party tax preparers

Electronic returns must follow the format prescribed by the Revenue Commissioner and contain the same information as paper returns

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

Effective date: October 1, 2026