HB471INTRODUCED
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HB471
G4Q466C-1
By Representative Chestnut (N & P)
RFD: Local Legislation
First Read: 18-Apr-24
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5 G4Q466C-1 03/22/2024 FC (L)lg 2024-1116
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First Read: 18-Apr-24
A BILL
TO BE ENTITLED
AN ACT
Relating to Dallas County; to authorize the electronic
filing of business personal property tax returns in the office
of the Dallas County Tax Assessor and the Dallas County Tax
Collector under certain conditions; and to authorize the
establishment of procedures for filing of the returns.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. The Legislature finds that it is in the best
interest of Dallas County for the Dallas County Tax Assessor
and Dallas County Tax Collector to provide for the electronic
filing of business property tax returns, including payment of
any taxes due, subject to the approval of the Dallas County
Commission.
Section 2. (a) The Dallas County Tax Assessor and Tax
Collector, upon approval of the Dallas County Commission, may
establish procedures for electronic filing for the reporting,
assessment, and payment of business personal property taxes
pursuant to Title 40, Code of Alabama 1975. A complete
business personal property tax return filed electronically
shall be in the format prescribed by the tax assessor and tax
collector and shall contain the same information as a business
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collector 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 provided
generally in conformance with existing procedures for
electronic filing of other electronic tax returns.
(b) Commencing for any business personal property tax
return filed on or after October 1, 2024, the Dallas County
Tax Assessor and the Dallas County Tax Collector may require
any business personal property tax return filed with the
office of the Dallas County Tax Assessor and Dallas County Tax
Collector to be filed electronically for any of the following
returns, as approved by the county commission:
(1) For any business engaged in the leasing of personal
property.
(2) For any business with personal property assets of
ten thousand dollars ($10,000) or more.
(3) For any business personal property tax return which
is prepared for filing by any professional or other third
party tax preparer.
(c) The tax assessor and tax collector may grant
exemptions from subsection (b) for good cause.
(d) The Dallas County Tax Assessor and the Dallas
County Tax Collector shall conduct training sessions and
otherwise assist any taxpayer in the procedures for the
electronic filing pursuant to this act.
Section 3. The provisions of this act are supplemental
to any laws relating to the operation of the office of the
Dallas County Tax Assessor and Tax Collector. Any law in
direct conflict with this act is superseded.
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direct conflict with this act is superseded.
Section 4. This act shall become effective on June 1,
2024.
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