Alabama § 45-15-240.31
Full text of Alabama Code of Alabama § 45-15-240.31, with citation guidance and answers to common questions.
§ 45-15-240.31.
(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.
Frequently Asked Questions About Alabama § 45-15-240.31
What does Code of Alabama § 45-15-240.31 cover?
Section 45-15-240.31 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 § 45-15-240.31?
A common citation format is "Code of Alabama § 45-15-240.31" (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 § 45-15-240.31 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.