Alabama § 40-7-57 - Filing Returns; Penalites and Interest.
Full text of Alabama Code of Alabama § 40-7-57 — Filing Returns; Penalites and Interest., with citation guidance and answers to common questions.
§ 40-7-57. Filing Returns; Penalites and Interest.
(a) No taxpayer shall be required to use the OPPAL system for filing business personal property tax returns; provided, however, that any taxpayer utilizing the system shall comply with this article and any rules promulgated by the Department of Revenue for the administration of this article. Additionally, any taxpayer utilizing the system shall comply with any rules of the local taxing jurisdiction regarding payment, administration, and enforcement of the business personal property tax law.
(b) All penalties and interest assessed according to state law for failure to properly and timely file a business personal property tax return or for payment of such taxes shall apply to filings made through the OPPAL system.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-7-57
What does Code of Alabama § 40-7-57 cover?
Section 40-7-57 ("Filing Returns; Penalites and Interest.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-7-57?
A common citation format is "Code of Alabama § 40-7-57" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-7-57 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.