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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 30 - ELECTRONIC TAX RETURN FILING ACT.
Section 40-30-4 - Electronic filing acceptance.
Universal Citation: AL Code § 40-30-4 (2018)
Section 40-30-4Electronic 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 with its regulations.
(Acts 1997, No. 97-493, p. 878, §4.)
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