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 with its regulations.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 30 - Electronic Tax Return Filing Act.
Section 40-30-1 - Short Title.
Section 40-30-2 - Purpose and Legislative Intent.
Section 40-30-3 - Definitions.
Section 40-30-4 - Electronic Filing Acceptance.
Section 40-30-5 - Electronic Filing Return and Signature Requirements.