HB146 Alabama 2023 Session

Summary

Primary Sponsor

Jim HillRepresentative

Republican

Session

Regular Session 2023

Title

Relating to St. Clair County; to provide for the electronic filing of business personal property tax returns in the Office of the St. Clair County Revenue Commissioner; and to authorize the revenue commissioner to establish procedures for filing of the returns.

Summary

HB146 authorizes and requires electronic filing for St. Clair County business personal property tax returns and lets the Revenue Commissioner establish the filing procedures.

What This Bill Does

Allows the St. Clair County Revenue Commissioner to establish electronic filing procedures for reporting, assessment, and payment of business personal property taxes. Electronically filed returns must use a format prescribed by the commissioner and contain the same information as paper returns, with electronic filing and signatures aligned to existing rules. Beginning October 1, 2023, certain returns—those for businesses leasing personal property, those with personal property assets of $10,000 or more, or returns prepared by professionals/third parties—must be filed electronically, though temporary exemptions can be granted for good cause. The commissioner will provide training and assistance to taxpayers. The act is supplemental to existing laws and can repeal conflicting laws, and it takes effect immediately after governor approval.

Who It Affects

• Businesses in St. Clair County with business personal property tax obligations, especially those leasing property or with assets of $10,000 or more, or those whose returns are prepared by a professional/third-party filer, who will be required to file electronically.
• Tax professionals and third-party preparers who file BPPT returns on behalf of clients in St. Clair County, who must follow the new electronic filing procedures.

Key Provisions

• Section 1(a): The Revenue Commissioner may establish electronic filing procedures for reporting, assessment, and payment of BPPT; electronic returns must follow the format prescribed and include the same information as paper returns; electronic filing and signatures follow existing electronic tax filing procedures.
• Section 1(b): Effective October 1, 2023, BPPT returns filed for businesses leasing personal property, for businesses with personal property assets of $10,000 or more, or for returns prepared by a professional/third-party must be filed electronically; temporary exemptions may be granted for good cause.
• Section 1(c): The Revenue Commissioner shall conduct training and assist taxpayers with the electronic filing procedures.
• Section 2: Provisions are supplemental to existing law; any direct conflicts with other laws are repealed by this act.
• Section 3: The act becomes effective immediately following its passage and approval by the Governor (i.e., upon becoming law).

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

St. Clair County, authorized the revenue commissioner to allow electronic filing of business personal property tax returns