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HB385 ENROLLED
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HB385
5VHFY3M-2
By Representative Bolton (N & P)
RFD: Tuscaloosa County Legislation
First Read: 05-Feb-26
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HB385 Enrolled
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First Read: 05-Feb-26
Enrolled, An Act,
Relating to Tuscaloosa County; to authorize the office
of the Tuscaloosa County Tax Assessor and Tuscaloosa County
Tax Collector to establish procedures for the electronic
filing of business personal property tax returns under certain
conditions; and to authorize the establishment of procedures
for filing of the returns.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a)(1) The Tuscaloosa County Tax Assessor
and Tuscaloosa County Tax Collector may establish electronic
filing procedures for the reporting, assessment, and payment
of business personal property taxes pursuant to Title 40.
(2) A person who files a complete business personal
property tax return electronically shall format the tax return
as prescribed by the tax assessor and tax collector, and the
person shall include in the electronic tax return the same
information as a business personal property tax return filed
on paper.
(3) The tax assessor and tax collector shall establish
timely filing and electronic signature requirements that
generally conform with existing procedures for electronic
filing of other tax returns.
(b) Beginning on October 1, 2026, the tax assessor and
tax collector may require a business personal property tax
return to be filed electronically for any of the following
returns:
(1) Business engaged in the leasing of personal
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(1) Business engaged in the leasing of personal
property.
(2) Business with personal property assets of ten
thousand dollars ($10,000) or more.
(3) Business personal property tax return that is
prepared for filing by a professional or third-party tax
preparer.
(c) The tax assessor and tax collector may grant
temporary exemptions from subsection (a) for good cause.
(d) The tax assessor and tax collector shall conduct
training sessions and otherwise assist any taxpayer in the
procedures for the electronic filing pursuant to this section.
Section 2. This act shall become effective on October
1, 2026.
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1, 2026.
________________________________________________
Speaker of the House of Representatives
________________________________________________
President and Presiding Officer of the Senate
House of Representatives
I hereby certify that the within Act originated in and
was passed by the House 12-Feb-26.
John Treadwell
Clerk
Senate 17-Mar-26 Passed
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