The department shall adopt rules necessary to implement this part, including but not limited to rules:

1. (1) coordinating the filing of tax returns with the payment of taxes by electronic funds transfer;
2. (2) specifying the form and methods of acceptable electronic payments;
3. (3) specifying the form and content of electronic funds transfer messages in order to ensure the proper receipt and crediting of the tax payment; and
4. (4) providing for an alternative form of payment when electronic payments required by 15-1-802 are not available to a taxpayer.

History: En. Sec. 3, Ch. 96, L. 1985; amd. Sec. 2, Ch. 11, L. 2025.