HB99INTRODUCED
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HB99
GEW52C2-1
By Representative Pettus (N & P)
RFD: Local Legislation
First Read: 04-Feb-25
PFD: 29-Jan-25
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6 GEW52C2-1 10/23/2024 FC (L)ma 2024-2795
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PFD: 29-Jan-25
A BILL
TO BE ENTITLED
AN ACT
Relating to Lauderdale County; to provide for the
electronic filing of business personal property tax returns in
the Office of the Lauderdale County Revenue Commissioner; and
to authorize the revenue commissioner to establish procedures
for the electronic filing of the returns.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) The Lauderdale County Revenue
Commissioner may establish procedures for electronic filing
for the reporting, assessment, and payment of business
personal property taxes pursuant to Section 40-74-14, Code of
Alabama 1975. 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.
(b) Effective for any business personal property tax
return filed on or after October 1, 2025, the Lauderdale
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return filed on or after October 1, 2025, the Lauderdale
County Revenue Commissioner may require any business personal
property tax return filed with the Office of the Lauderdale
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, to be filed electronically. The revenue commissioner
may grant a temporary exemption from this subsection for good
cause.
(c) The Lauderdale County Revenue Commissioner shall
conduct training sessions and otherwise assist any taxpayer in
the procedures for the electronic filing pursuant to this
section.
(d) This section is supplemental to any laws relating
to the operation of the Office of the Lauderdale County
Revenue Commissioner.
Section 2. This act shall become effective on June 1,
2025.
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