Authorizes electronic filing of business personal property tax returns in Cleburne County, Alabama.

The bill allows the Cleburne County Revenue Commissioner to establish procedures for electronic filing of business personal property tax returns. It specifies that these returns must be in the prescribed format and contain the same information as paper returns. The Commissioner can require electronic filing for businesses leasing personal property, businesses with personal property assets of $10,000 or more, and returns prepared by third-party tax preparers. The bill also mandates training sessions for taxpayers.

Authorizes electronic filing of business personal property tax returns in Cleburne County, Alabama.

The bill allows the Cleburne County Revenue Commissioner to establish procedures for electronic filing of business personal property tax returns. It specifies that these returns must be in the prescribed format and contain the same information as paper returns. The Commissioner can require electronic filing for businesses leasing personal property, businesses with personal property assets of $10,000 or more, and returns prepared by third-party tax preparers. The bill also mandates training sessions for taxpayers.