The Alabama Department of Revenue (DOR) Sept. 1 proposed amending a regulation on filing requirements for third-party bulk filers for corporate income, individual income, sales and use, property, excise, and trust income tax purposes. The proposal includes technical changes on measures to: 1) define a third-party bulk filer as a person who is registered with the DOR to file and pay taxes on behalf of multiple taxpayers; 2) clarify that third-party bulk filers must submit returns and pay taxes electronically; 3) provide that third-party bulk filers must submit a separate electronic payment for each return, account, or filing period; and...