(a) The Cleburne County Revenue Commissioner may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Section 40-7-595. A complete business personal property tax return filed electronically shall be in the format prescribed by the revenue commissioner and shall contain the same information as a business personal property tax return filed on paper. The timely filing and electronic signature requirements shall be as provided by the revenue commissioner generally in conformance with existing procedures for electronic filing of other electronic tax returns. (b) Effective for any business personal property tax return filed on or after October 1, 2026, the revenue commissioner may require any of the following business personal property tax returns to be filed electronically: (1) A return filed by any business engaged in the leasing of personal property. (2) A return filed by any business with personal property assets of ten thousand dollars ($10,000) or more. (3) A return prepared for filing by any third-party tax preparer. (c) The revenue commissioner shall conduct training sessions and otherwise assist any taxpayer in the procedures for electronic filing pursuant to this section.
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