Ala. Code § 45-2-241.01
This is the official text of Ala. Code § 45-2-241.01, part of Alabama’s Code — part of the compiled statutory law of Alabama, published by the state as "Code." Browse the sections below, each linked to its official government source.
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Section 45-2-241.01 Electronic Filing of Business Personal Property Tax Returns
Official statutory text
(a) This section is enacted pursuant to Amendment No. 783 of the Constitution of Alabama of 1901, now appearing as Section 5.01 of the Baldwin County Local Amendments, Official Recompilation of the Constitution of Alabama of 1901, as amended.
(b) The Legislature finds that it is in the best interest of Baldwin County and the operation of the office of the Baldwin County Revenue Commissioner to provide for the electronic filing of business property tax returns including payment of any taxes due.
(c)(1) The Baldwin County Revenue Commissioner may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Section 40-7-14. 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.
(2) Effective for any business personal property tax return filed on or after October 1, 2014, any business personal property tax return filed with the office of the Baldwin 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 revenue commissioner may grant a temporary exemption from this subdivision for good cause.
(3) The Baldwin County Revenue Commissioner shall conduct training sessions and otherwise assist any taxpayer in the procedures for the electronic filing pursuant to this section.
(d) The provisions of this section are supplemental to any laws relating to the operation of the office of the Baldwin County Revenue Commissioner. Any law in direct conflict with this section is repealed.
(b) The Legislature finds that it is in the best interest of Baldwin County and the operation of the office of the Baldwin County Revenue Commissioner to provide for the electronic filing of business property tax returns including payment of any taxes due.
(c)(1) The Baldwin County Revenue Commissioner may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Section 40-7-14. 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.
(2) Effective for any business personal property tax return filed on or after October 1, 2014, any business personal property tax return filed with the office of the Baldwin 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 revenue commissioner may grant a temporary exemption from this subdivision for good cause.
(3) The Baldwin County Revenue Commissioner shall conduct training sessions and otherwise assist any taxpayer in the procedures for the electronic filing pursuant to this section.
(d) The provisions of this section are supplemental to any laws relating to the operation of the office of the Baldwin County Revenue Commissioner. Any law in direct conflict with this section is repealed.
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