Regulations 810-3-27-.09 and 810-3-27.10 were approved by the Alabama Department of Revenue’s Research Division and became effective July 9th, 2004. 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 3 year period starting January 1, 2004. The economic necessity of this new individual income tax E-File mandate will reduce tax return processing costs for the state.