Regulations 810-3-28-.07, 810-28-.08, 810-3-39-.12 and 810-3-39-.13,were approved by the Alabama Department of Revenue’s Research Division and became effective March 04, 2010. These new regulations contain a provision making E-File mandatory for returns prepared by certain tax practitioners. The mandate requirements for tax preparers will be “phased” in over a 2 year period starting January 01, 2009. The economic necessity of this new individual income tax E-File mandate will reduce tax return processing costs for the state.