Ala. Code § 45-58-241: Electronic Filing of Business Personal Property Tax Returns.

(a)(1) This section is enacted pursuant to Amendment 707 to the Constitution of Alabama of 1901, now appearing as Section 58–3.00 of the Constitution of Alabama of 2022.

(2) The Legislature finds that it is in the best interest of Shelby County and the operation of the office of the Shelby County Property Tax Commissioner to provide for the electronic filing of business property tax returns including payment of any taxes due.

(b)(1) The Shelby County Property Tax Commissioner may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Section 40–7–14. A complete business personal property tax return filed electronically shall be in the format prescribed by the property tax commissioner and shall contain the same information as a business personal property tax return filed on paper. The timely filing and electronic signature requirements shall be as provided by the property tax commissioner generally in conformance with existing procedures for electronic filing of other electronic tax returns.

(2) Effective for any business personal property tax return filed on or after October 1, 2011, any business personal property tax return filed with the office of the Shelby County Property Tax Commissioner for any business engaged in the leasing of personal property or for any business with personal property assets of ten thousand dollars ($10,000) or more, or any business personal property tax return which is prepared for filing by any professional or other third party tax preparer, shall be filed electronically. The property tax commissioner may grant a temporary exemption from this subdivision for good cause.

(3) The Shelby County Property Tax Commissioner shall conduct training sessions and otherwise assist any taxpayer in the procedures for the electronic filing pursuant to this section.