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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-7-56

Optional Personal Property Assessment Link

Official textalison.legislature.state.al.us

# (a)

No later than September 30, 2016, the Department of Revenue shall develop, maintain, and administer an online business personal property tax filing system that allows any taxpayer required to file a business personal property tax return with any county assessing official or applicable agency the ability and option to electronically file the return through the electronic filing system which will be submitted to the county assessing official or applicable agency where the tax return is required to be filed. The system shall be optional for any taxpayer and shall be known as the Optional Personal Property Assessment Link or OPPAL. All Alabama taxing jurisdictions shall allow taxpayers to utilize and access the OPPAL system for filing any business personal property return. The online system shall be available for use in tax periods beginning on and after October 1, 2016, provided the taxpayer complies with this article and any rules promulgated by the Department of Revenue for the administration and use of the system. The OPPAL system shall be utilized only for the filing of business personal property tax returns and shall not provide for the administration or enforcement of business personal property taxes. The OPPAL system shall allow a third party authorized by the taxpayer to file a business personal property tax return on behalf of the taxpayer utilizing a standardized web interface as prescribed by the department.

# (b)

There shall be no charge to either the taxpayer or a local taxing jurisdiction for the utilization or access of the OPPAL system.

# (c)

The system developed and implemented pursuant to subsection (a) shall have the capability to allow any applicable taxpayer to electronically file a business personal property tax return with the county assessing official or other applicable agency in each taxing jurisdiction in which the taxpayer is required to file a business personal property tax return. The electronically filed return shall contain all information included in the standard paper tax return and all information included in the electronically filed return shall be electronically available to each appropriate local taxing jurisdiction at the time filed by the taxpayer.

Last amended: Act 2014-415, p. 1520, §2.

Source: view the official text

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In this chapter (40 sections)
  1. 40-7-32 · Fees of Assessor for Returns on Escaped Property
  2. 40-7-33 · Book of Assessments - Required; Form; Use of Assessment Lists…
  3. 40-7-34 · Book of Assessments - to Be Certified by Department
  4. 40-7-35 · Same Abstracts of Property Contained in Book
  5. 40-7-36 · Book Showing Amount of Taxes Delivered to Collector
  6. 40-7-37 · Plat Books - Blocks and Lots Platted and Recorded
  7. 40-7-38 · Plat Books - All Real Estate
  8. 40-7-39 · Plat Books - Annual Revision
  9. 40-7-40 · Plat Books - Failure to Comply with Sections 40-7-37 through…
  10. 40-7-41 · Plat Books - Where Kept
  11. 40-7-42 · Levy of Taxes from Book of Assessments
  12. 40-7-43 · Duties of Assessor When He Has Reason to Believe Property May…
  13. 40-7-44 · Assessment Against Auctioneers
  14. 40-7-45 · Appeals - Right; Time
  15. 40-7-46 · Appeals - Notice
  16. 40-7-47 · Appeals - Trial
  17. 40-7-48 · Appeals - Judgment of Revaluation
  18. 40-7-49 · Rules and Regulations
  19. 40-7-50 · Voluntary Check-Off Designation for Alabama Association of…
  20. 40-7-55 · Short Form Tax Return; Itemized Listings
  21. 40-7-56 · Optional Personal Property Assessment Link
  22. 40-7-57 · Filing Returns; Penalites and Interest
  23. 40-7-58 · Design and Operation of System; Advisory Committee
  24. 40-7-59 · Alternative Systems
  25. 40-7-60 · Inspection and Supervision of Program; Regulation by Schedule…
  26. 40-7-61 · Procedures and Standards; Contract Work to Be Inspected and…
  27. 40-7-62 · Property Appraised at Fair and Reasonable Market Value; Basis…
  28. 40-7-63 · Time for Completion of Appraisal
  29. 40-7-64 · Department to Prescribe Procedures, Standards, Forms,…
  30. 40-7-65 · Employment of Appraisal Firms as Consultants; Firms or…
  31. 40-7-66 · Consultations with County Governing Bodies and Tax Assessors;…
  32. 40-7-67 · Department May Act When County Fails to Comply; Personnel;…
  33. 40-7-68 · Cost of Program for Equalization of Ad Valorem Taxes to Be…
  34. 40-7-69 · Authority to Issue Revenue Bonds to Finance Program
  35. 40-7-70 · Annual Appropriation to Department; Establishment of Fund to…
  36. 40-7-71 · Department to Certify That County Property Appraised at Fair…
  37. 40-7-72 · Additional Appropriations
  38. 40-7-73 · Avoidance or Frustration of Provisions or Intent of Article
  39. 40-7-74 · Administration of Program
  40. 40-7-75 · Reappraisal of Taxable Property in Marshall County
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