HB540 Alabama 2014 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Steve McMillan
Republican
Co-Sponsors: Alan Baker Randy Davis Joe Faust
Session: Regular Session 2014
Title: Baldwin Co., property tax commissioner, business personal property tax, electronic filing of returns provided for
Summary: HB540 requires Baldwin County to implement electronic filing for certain business personal property tax returns and authorizes the Revenue Commissioner to set the filing procedures.
What This Bill Does
The Baldwin County Revenue Commissioner may establish procedures for electronic filing of reporting, assessment, and payment of business personal property taxes, and electronic returns must use the same information and format as paper returns with electronic signatures and timely filing. Beginning October 1, 2014, businesses that lease personal property or have property assets of $10,000 or more, or returns prepared by a third party, must file electronically (with possible temporary exemptions for good cause). The Commissioner will provide training and assistance to taxpayers on the new electronic filing process.

Who It Affects
Businesses in Baldwin County that file business personal property tax returns; starting Oct 1, 2014 those that lease personal property or have assets of $10,000+ or have returns prepared by third parties must file electronically.
The Baldwin County Revenue Commissioner and professional tax preparers will be involved in setting up the electronic filing system and providing training and help to taxpayers.

Key Provisions
The commissioner may establish procedures for electronic filing for reporting, assessment, and payment of business personal property taxes; electronic returns must be in the prescribed format and include electronic signatures.
Starting Oct 1, 2014, certain filings must be filed electronically: leases of personal property, assets of $10,000 or more, or returns prepared by third-party tax preparers; exemptions may be granted for good cause.
The commissioner must conduct training sessions and help taxpayers with the electronic filing process.
The act is supplemental to existing law and takes effect immediately after governor approval; it can override conflicting laws.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Baldwin County