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.
Ala. Code § 40-30-4
Electronic Filing Acceptance.
Known as the Electronic Tax Return Filing Act
The act spans §§ 40–40 (7 sections).
(Acts 1997, No. 97-493, p. 878, §4.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.