HB146 Alabama 2015 Session

Summary

Primary Sponsor

Adline ClarkeRepresentative

Democrat

Session

Regular Session 2015

Title

Mobile Co., revenue commissioner, business personal tax returns, filing

Summary

HB146 requires electronic filing of Mobile County business personal property tax returns and lets the Revenue Commissioner set filing procedures, with mandatory electronic filing for certain taxpayers starting Oct 1, 2015.

What This Bill Does

It authorizes the Mobile County Revenue Commissioner to establish procedures for electronic filing and payment of business personal property taxes, with the requirement that electronic returns use the same information and format as paper returns and include electronic signatures. Starting October 1, 2015, electronic filing becomes mandatory for businesses that lease personal property or have assets of $10,000 or more, or for returns prepared by third party tax preparers; exemptions may be granted for good cause. The commissioner must provide training and assist taxpayers with the electronic filing process.

Who It Affects

• Businesses in Mobile County that own or lease personal property, especially those with $10,000+ in assets or who lease property, who must file electronically starting Oct 1, 2015.
• Professional or third-party tax preparers who prepare these business personal property tax returns and must file them electronically.
• The Mobile County Revenue Commissioner’s office, which will establish procedures, certify third-party filing systems, and provide training.

Key Provisions

• The commissioner may establish electronic filing procedures that do not conflict with applicable state law, and must create a certification process for third-party filing systems; electronic returns must contain the same information as paper returns and follow electronic signature rules.
• Beginning Oct 1, 2015, electronic filing is mandatory for (a) businesses engaged in leasing personal property, (b) businesses with personal property assets of $10,000 or more, and (c) returns prepared by third-party filers; exemptions may be granted for good cause.
• The commissioner shall conduct training and assist taxpayers in using the electronic filing procedures.
• The act supplements existing law and repeals conflicting provisions except for Act 2014-415; it becomes effective immediately after governor approval.

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

Subjects

Mobile County