Ala. Code § 45-59-241.50: Electronic Filing of Business Personal Property Tax Returns.

(a) The St. Clair County Revenue 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 revenue 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 revenue commissioner generally in conformance with existing procedures for electronic filing of other electronic tax returns.

(b) Effective for any business personal property tax return filed on or after October 1, 2023, any business personal property tax return filed with the Office of the St. Clair County Revenue 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 that is prepared for filing by any professional or other third party tax preparer, shall be filed electronically. The revenue commissioner may grant a temporary exemption from this subsection for good cause.

(c) The St. Clair County Revenue Commissioner shall conduct training sessions and otherwise assist any taxpayer in the procedures for the electronic filing pursuant to this section.