Alabama 2025 Regular Session

Alabama Senate Bill SB301 Compare Versions

Only one version of the bill is available at this time.

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1	1	SB301INTRODUCED
2	2	Page 0
3	3	SB301
4	4	11HFXLL-1
5	5	By Senator Hovey (N & P)
6	6	RFD: Local Legislation
7	7	First Read: 08-Apr-25
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12	12	5 11HFXLL-1 03/12/2025 THR (L)ma 2025-1244
13	13	Page 1
14	14	First Read: 08-Apr-25
15	15	A BILL
16	16	TO BE ENTITLED
17	17	AN ACT
18	18	Relating to Lee County; to provide for the electronic
19	19	filing of business property tax returns.
20	20	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
21	21	Section 1. (a) The Lee County Revenue Commissioner may
22	22	establish procedures for electronic filing for the reporting,
23	23	assessment, and payment of business personal property taxes
24	24	pursuant to Title 40 of the Code of Alabama 1975. A complete
25	25	business personal property tax return filed electronically
26	26	shall be in the format prescribed by the revenue commissioner
27	27	and shall contain the same information as a business personal
28	28	property tax return filed on paper. The timely filing and
29	29	electronic signature requirements shall be provided generally
30	30	in conformance with existing procedures for electronic filing
31	31	of other electronic tax returns.
32	32	(b) Commencing for any business personal property tax
33	33	return filed on or after October 1, 2025, the Lee County
34	34	Revenue Commissioner may require any business personal
35	35	property tax return filed with the Office of the Lee County
36	36	Revenue Commissioner to be filed electronically for any of the
37	37	following returns:
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65	65	28 SB301 INTRODUCED
66	66	Page 2
67	67	following returns:
68	68	(1) For any business engaged in the leasing of personal
69	69	property.
70	70	(2) For any business with personal property assets of
71	71	ten thousand dollars ($10,000) or more.
72	72	(3) For any business personal property tax return that
73	73	is prepared for filing by any professional or other
74	74	third-party tax preparer.
75	75	(c) The revenue commissioner may grant exemptions from
76	76	this section for good cause.
77	77	(d) The revenue commissioner shall conduct training
78	78	sessions and otherwise assist any taxpayer in the procedures
79	79	for the electronic filing pursuant to this section.
80	80	Section 2. This act shall become effective on October
81	81	1, 2025.
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