SB301INTRODUCED
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SB301
11HFXLL-1
By Senator Hovey (N & P)
RFD: Local Legislation
First Read: 08-Apr-25
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5 11HFXLL-1 03/12/2025 THR (L)ma 2025-1244
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First Read: 08-Apr-25
A BILL
TO BE ENTITLED
AN ACT
Relating to Lee County; to provide for the electronic
filing of business property tax returns.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) The Lee County Revenue Commissioner may
establish procedures for electronic filing for the reporting,
assessment, and payment of business personal property taxes
pursuant to Title 40 of the 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 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, 2025, the Lee County
Revenue Commissioner may require any business personal
property tax return filed with the Office of the Lee County
Revenue Commissioner to be filed electronically for any of the
following returns:
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following returns:
(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 that
is prepared for filing by any professional or other
third-party tax preparer.
(c) The revenue commissioner may grant exemptions from
this section for good cause.
(d) The revenue commissioner shall conduct training
sessions and otherwise assist any taxpayer in the procedures
for the electronic filing pursuant to this section.
Section 2. This act shall become effective on October
1, 2025.
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