All taxes due the state must be paid by electronic funds transfer whenever the amount due is $50,000 or greater. Whenever the payment of taxes is required to be made by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment may be made on the first business day after that day.

History: En. Sec. 2, Ch. 96, L. 1985; amd. Sec. 1, Ch. 11, L. 2025.