Alabama § 45-49-241.01 - Electronic Filing of Business Property Tax Returns.

§ 45-49-241.01. Electronic Filing of Business Property Tax Returns.

(a) The Legislature finds that it is in the best interest of Mobile County and the operation of the office of the Mobile County Revenue Commissioner to provide for the electronic filing of business property tax returns including payment of any taxes due.

(b)(1) The Mobile County Revenue Commissioner may establish procedures that do not conflict with Article 1A, commencing with Section 40-7-55, of Chapter 7, Title 40, for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Section 40-7-14. The Mobile County Revenue Commissioner shall develop a certification process for third party systems for the filing of business personal property tax returns. A complete business personal property tax return filed electronically shall be in the format prescribed by the county 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 county revenue commissioner generally in conformance with existing procedures for electronic filing of other electronic tax returns.

(2) Effective for any business personal property tax return filed on or after October 1, 2015, any business personal property tax return filed with the office of the Mobile County Revenue Commissioner for any business engaged in the leasing of personal property or for any business with personal property assets of ten thousand dollars ($10,000) or more, or any business personal property tax return which is prepared for filing by any professional or other third party tax preparer shall be filed electronically. The county revenue commissioner may grant a temporary exemption from this subdivision for good cause.

(3) The Mobile County Revenue Commissioner shall conduct training sessions and otherwise assist any taxpayer in the procedures for the electronic filing pursuant to this section.

(c) The provisions of this section are supplemental to any laws relating to the operation of the office of the Mobile County Revenue Commissioner. Any law in direct conflict with this section, except Article 1A, commencing with Section 40-7-55, of Chapter 7, Title 40, is repealed.