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Alabama adopted UETA in 2001 with Act 458 and entered it into Alabama Code §8-1A (available here )

ELECTRONIC TAX RETURN FILING ACT, Code of Alabama §40-30-1 et seq. (1997 AL HB 405)

Section 40-30-2

Purpose and legislative intent.

(a) Purpose. The purpose of the Electronic Tax Return Filing Act
is to authorize the Department of Revenue to accept tax returns and
other documents of all types filed in electronic commerce without
violating other statutes originally drafted for the use of paper
returns submitted either personally or through the mail.

(b) Intent of the Legislature. It is recognized that because of
constant technological advances, the statutory outline herein for
filing tax returns and other documents electronically cannot encompass
all of the intricacies in requirements or qualifications currently or
into the future. The bulk of the requirements and qualifications must
be implemented through the Department of Revenue's authority to
promulgate regulations hereunder. It is the intent of the Legislature
to allow the Department of Revenue the necessary flexibility to adopt
specific regulations for accepting tax returns by electronic media, to
control the integrity of the data submitted, to reduce processing costs
and processing times, to aid accuracy, reduce complexities of filing,
expedite the processing of refunds to taxpayers, and to update
signature and return requirements.

(Acts 1997, No. 97-493, p. 878, §2.)