Notwithstanding any other provision of this article, no county property tax commissioner, county revenue commissioner, or similar county tax assessing or tax collecting official shall be prevented from providing an electronic system for the filing of any applicable business personal property tax returns through a system other than and as an alternative to the OPPAL system, nor shall any county property tax commissioner, county revenue commissioner, or similar county tax assessing or tax collecting official be prevented from enforcing mandatory electronic filing of a business personal property tax return pursuant to any local act of the Legislature.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 7 - Assessment of Taxes Generally.
Article 1A - Business Personal Property Tax.
Section 40-7-55 - Short Form Tax Return; Itemized Listings.
Section 40-7-56 - Optional Personal Property Assessment Link.
Section 40-7-57 - Filing Returns; Penalites and Interest.
Section 40-7-58 - Design and Operation of System; Advisory Committee.