Section 40-30-1 – Short Title.

Section 40-30-1 Short title. This chapter shall be known as and may be cited as the “Electronic Tax Return Filing Act.” (Acts 1997, No. 97-493, p. 878, §1.)

Section 40-30-2 – Purpose and Legislative Intent.

Section 40-30-2 Purpose and legislative intent. (a) Purpose. The purpose of the Electronic Tax Return Filing Act is to authorize the Department of Revenue to accept tax returns and other documents of all types filed in electronic commerce without violating other statutes originally drafted for the use of paper returns submitted either personally or through […]

Section 40-30-3 – Definitions.

Section 40-30-3 Definitions. Notwithstanding any other laws or understandings to the contrary, the following terms shall have the following meanings throughout this chapter: (1) DEPARTMENT. The Alabama Department of Revenue. (2) ELECTRONIC FILING. The filing of a tax return or other document of any type by any medium acceptable to the department as provided by […]

Section 40-30-4 – Electronic Filing Acceptance.

Section 40-30-4 Electronic filing acceptance. The department shall have the authority to accept electronically filed returns or other documents of any type which meet the requirements of this chapter and the department’s regulations. Electronically filed returns may be accepted if submitted directly by the taxpayer, or by any entity authorized by the department in accordance […]

Section 40-30-5 – Electronic Filing Return and Signature Requirements.

Section 40-30-5 Electronic filing return and signature requirements. (a) Electronic Filing Return. The tax return consists of the electronic transmission and electronic data, and any and all supporting documentation as required by regulation. (b) Electronic Filing Signature Requirements. The signature requirement for all of the tax returns or other documents required to be filed for […]

Section 40-30-6 – Qualification of Electronic Return Originators, Transmitters and Software Developers.

Section 40-30-6 Qualification of electronic return originators, transmitters and software developers. (a) Generally. Qualified electronic return originators, qualified transmitters, and qualified software developers serve as agents of the Department of Revenue. Qualification with the department as an electronic return originator, transmitter, or software developer does not involve a property right of the party so qualified […]

Section 40-30-7 – Rulemaking Authority.

Section 40-30-7 Rulemaking authority. The department, whenever feasible, shall standardize the method of filing returns, license applications, and methods of payments. The department may prescribe by administrative rule the method of filing tax returns, license applications, and other information related to laws for which the department is responsible for administering as well as the method […]