The Alabama Department of Revenue July 31 amended a regulation concerning business personal property tax on any truck trailer, tractor trailer, or semitrailer with a permanent license plate. The rule includes a measure changing the instructions for changing the county in which the business personal property return is filed when the county in which the trailer is based changes. The regulations take effect Sept. 14. [Ala. Dep’t of Revenue, Reg. Section 810-5-1-.240, 07/31/20 Ala. Admin. Monthly]
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