Section 45-24-240.01 Electronic Filing of Business Property Tax Returns.
AI-assisted research summary: Dallas County tax officials may set up electronic filing for business personal property tax returns, may require electronic filing for certain returns starting October 1, 2024, and must help taxpayers with the process.
(a) The Legislature finds that it is in the best interest of Dallas County for the Dallas County Tax Assessor and Dallas County Tax Collector to provide for the electronic filing of business property tax returns, including payment of any taxes due, subject to the approval of the Dallas County Commission. (b)(1) The Dallas County Tax Assessor and Tax Collector, upon approval of the Dallas County Commission, may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Title 40. A complete business personal property tax return filed electronically shall be in the format prescribed by the tax assessor and tax collector and shall contain the same information as a business personal property tax return filed on paper. The timely filing and electronic signature requirements shall be provided generally in conformance with existing procedures for electronic filing of other electronic tax returns. (2) Commencing for any business personal property tax return filed on or after October 1, 2024, the Dallas County Tax Assessor and the Dallas County Tax Collector may require any business personal property tax return filed with the office of the Dallas County Tax Assessor and Dallas County Tax Collector to be filed electronically for any of the following returns, as approved by the county commission: a. For any business engaged in the leasing of personal property. b. For any business with personal property assets of ten thousand dollars ($10,000) or more. c. For any business personal property tax return that is prepared for filing by any professional or other third party tax preparer. (3) The tax assessor and tax collector may grant exemptions from subsection (b) for good cause. (4) The Dallas County Tax Assessor and the Dallas County Tax Collector shall conduct training sessions and otherwise assist any taxpayer in the procedures for the electronic filing pursuant to this section. (c) The provisions of this section are supplemental to any laws relating to the operation of the office of the Dallas County Tax Assessor and Tax Collector. Any law in direct conflict with this section is superseded.