15-1-803. Rules.
90 words·~1 min read·
/mt/title-15/chapter-1/part-8/15-1-803·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-1-803 . Rules. The department shall adopt rules necessary to implement this part, including but not limited to rules:
(1)coordinating the filing of tax returns with the payment of taxes by electronic funds transfer;
(2)specifying the form and methods of acceptable electronic payments;
(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)providing for an alternative form of payment when electronic payments required by 15-1-802 are not available to a taxpayer.