The Alabama Legislature enacted a law authorizing the Tuscaloosa County Tax Assessor and Tax Collector to establish procedures for the electronic filing of business personal property tax returns. The law provides that, beginning Oct. 1, electronic filing may be required for businesses engaged in leasing personal property, for businesses with personal property assets of $10,000 or more, and for returns prepared by professional tax preparers. The law takes effect Oct. 1. [H.B. 385, enacted 03/31/26]
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