Alabama 2025 Regular Session

Alabama House Bill HB99 Compare Versions

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1	1	HB99INTRODUCED
2	2	Page 0
3	3	HB99
4	4	GEW52C2-1
5	5	By Representative Pettus (N & P)
6	6	RFD: Local Legislation
7	7	First Read: 04-Feb-25
8	8	PFD: 29-Jan-25
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14	14	6 GEW52C2-1 10/23/2024 FC (L)ma 2024-2795
15	15	Page 1
16	16	PFD: 29-Jan-25
17	17	A BILL
18	18	TO BE ENTITLED
19	19	AN ACT
20	20	Relating to Lauderdale County; to provide for the
21	21	electronic filing of business personal property tax returns in
22	22	the Office of the Lauderdale County Revenue Commissioner; and
23	23	to authorize the revenue commissioner to establish procedures
24	24	for the electronic filing of the returns.
25	25	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
26	26	Section 1. (a) The Lauderdale County Revenue
27	27	Commissioner may establish procedures for electronic filing
28	28	for the reporting, assessment, and payment of business
29	29	personal property taxes pursuant to Section 40-74-14, Code of
30	30	Alabama 1975. A complete business personal property tax return
31	31	filed electronically shall be in the format prescribed by the
32	32	revenue commissioner and shall contain the same information as
33	33	a business personal property tax return filed on paper. The
34	34	timely filing and electronic signature requirements shall be
35	35	as provided by the revenue commissioner generally in
36	36	conformance with existing procedures for electronic filing of
37	37	other electronic tax returns.
38	38	(b) Effective for any business personal property tax
39	39	return filed on or after October 1, 2025, the Lauderdale
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67	67	28 HB99 INTRODUCED
68	68	Page 2
69	69	return filed on or after October 1, 2025, the Lauderdale
70	70	County Revenue Commissioner may require any business personal
71	71	property tax return filed with the Office of the Lauderdale
72	72	County Revenue Commissioner for any business engaged in the
73	73	leasing of personal property or for any business with personal
74	74	property assets of ten thousand dollars ($10,000) or more, or
75	75	any business personal property tax return which is prepared
76	76	for filing by any professional or other third party tax
77	77	preparer, to be filed electronically. The revenue commissioner
78	78	may grant a temporary exemption from this subsection for good
79	79	cause.
80	80	(c) The Lauderdale County Revenue Commissioner shall
81	81	conduct training sessions and otherwise assist any taxpayer in
82	82	the procedures for the electronic filing pursuant to this
83	83	section.
84	84	(d) This section is supplemental to any laws relating
85	85	to the operation of the Office of the Lauderdale County
86	86	Revenue Commissioner.
87	87	Section 2. This act shall become effective on June 1,
88	88	2025.
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