Alabama 2024 Regular Session

Alabama House Bill HB471 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~HB471ENROLLED~~
	1	+	HB471INTRODUCED
2	2		Page 0
3	3		HB471
4		-	G4Q466C-2
	4	+	G4Q466C-1
5	5		By Representative Chestnut (N & P)
6	6		RFD: Local Legislation
7	7		First Read: 18-Apr-24
8	8		1
9	9		2
10	10		3
11	11		4
12		-	5 ~~HB471 Enrolled~~
	12	+	5 G4Q466C-1 03/22/2024 FC (L)lg 2024-1116
13	13		Page 1
14	14		First Read: 18-Apr-24
15		-	Enrolled, An Act,
	15	+	A BILL
	16	+	TO BE ENTITLED
	17	+	AN ACT
16	18		Relating to Dallas County; to authorize the electronic
17	19		filing of business personal property tax returns in the office
18	20		of the Dallas County Tax Assessor and the Dallas County Tax
19	21		Collector under certain conditions; and to authorize the
20	22		establishment of procedures for filing of the returns.
21	23		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
22	24		Section 1. The Legislature finds that it is in the best
23	25		interest of Dallas County for the Dallas County Tax Assessor
24	26		and Dallas County Tax Collector to provide for the electronic
25	27		filing of business property tax returns, including payment of
26	28		any taxes due, subject to the approval of the Dallas County
27	29		Commission.
28	30		Section 2. (a) The Dallas County Tax Assessor and Tax
29	31		Collector, upon approval of the Dallas County Commission, may
30	32		establish procedures for electronic filing for the reporting,
31	33		assessment, and payment of business personal property taxes
32	34		pursuant to Title 40, Code of Alabama 1975. A complete
33	35		business personal property tax return filed electronically
34	36		shall be in the format prescribed by the tax assessor and tax
35	37		collector and shall contain the same information as a business
36		-	personal property tax return filed on paper. The timely filing
37		-	and electronic signature requirements shall be provided
38		-	generally in conformance with existing procedures for
39		-	electronic filing of other electronic tax returns.
40		-	(b) Commencing for any business personal property tax
41		-	return filed on or after October 1, 2024, the Dallas County
42	38		1
43	39		2
44	40		3
45	41		4
46	42		5
47	43		6
48	44		7
49	45		8
50	46		9
51	47		10
52	48		11
53	49		12
54	50		13
55	51		14
56	52		15
57	53		16
58	54		17
59	55		18
60	56		19
61	57		20
62	58		21
63	59		22
64	60		23
65	61		24
66	62		25
67	63		26
68	64		27
69		-	28 HB471 ~~Enrolled~~
	65	+	28 HB471 INTRODUCED
70	66		Page 2
	67	+	collector and shall contain the same information as a business
	68	+	personal property tax return filed on paper. The timely filing
	69	+	and electronic signature requirements shall be provided
	70	+	generally in conformance with existing procedures for
	71	+	electronic filing of other electronic tax returns.
	72	+	(b) Commencing for any business personal property tax
71	73		return filed on or after October 1, 2024, the Dallas County
72	74		Tax Assessor and the Dallas County Tax Collector may require
73	75		any business personal property tax return filed with the
74	76		office of the Dallas County Tax Assessor and Dallas County Tax
75	77		Collector to be filed electronically for any of the following
76	78		returns, as approved by the county commission:
77	79		(1) For any business engaged in the leasing of personal
78	80		property.
79	81		(2) For any business with personal property assets of
80	82		ten thousand dollars ($10,000) or more.
81	83		(3) For any business personal property tax return which
82	84		is prepared for filing by any professional or other third
83	85		party tax preparer.
84	86		(c) The tax assessor and tax collector may grant
85	87		exemptions from subsection (b) for good cause.
86	88		(d) The Dallas County Tax Assessor and the Dallas
87	89		County Tax Collector shall conduct training sessions and
88	90		otherwise assist any taxpayer in the procedures for the
89	91		electronic filing pursuant to this act.
90	92		Section 3. The provisions of this act are supplemental
91	93		to any laws relating to the operation of the office of the
92	94		Dallas County Tax Assessor and Tax Collector. Any law in
93	95		direct conflict with this act is superseded.
94		-	Section 4. This act shall become effective on June 1,
95		-	2024.
96	96		29
97	97		30
98	98		31
99	99		32
100	100		33
101	101		34
102	102		35
103	103		36
104	104		37
105	105		38
106	106		39
107	107		40
108	108		41
109	109		42
110	110		43
111	111		44
112	112		45
113	113		46
114	114		47
115	115		48
116	116		49
117	117		50
118	118		51
119		-	52 HB471 Enrolled
120		-	Page 3
121		-	2024.
122		-	________________________________________________
123		-	Speaker of the House of Representatives
124		-	________________________________________________
125		-	President and Presiding Officer of the Senate
126		-	House of Representatives
127		-	I hereby certify that the within Act originated in and
128		-	was passed by the House 25-Apr-24.
129		-	John Treadwell
130		-	Clerk
131		-	Senate 08-May-24 Passed
	119	+	52
132	120		53
133	121		54
134	122		55
135		-	56
	123	+	56 HB471 INTRODUCED
	124	+	Page 3
	125	+	direct conflict with this act is superseded.
	126	+	Section 4. This act shall become effective on June 1,
	127	+	2024.
136	128		57
137	129		58
138		-	59
139		-	60
140		-	61
141		-	62
142		-	63
143		-	64
144		-	65
145		-	66
146		-	67
147		-	68
148		-	69
149		-	70
150		-	71
151		-	72
152		-	73
153		-	74
154		-	75
155		-	76
156		-	77
157		-	78
158		-	79
159		-	80
160		-	81
161		-	82
162		-	83