Code of Alabama - Title 40: Revenue and Taxation - Chapter 30 - Electronic Tax Return Filing Act

• Section 40-30-1 Short title
  This chapter shall be known as and may be cited as the "Electronic Tax Return Filing Act."
• 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...
• 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...
• 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...
• 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....
• 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...
• 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...

Last modified: May 3, 2021