35-12B-14. Electronic submission of reports--Electronic tax payments.
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/sd/title-35/chapter-35-12/35-12b-14·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All reports required pursuant to §§ 35-12B-11 and 35-12B-12 shall be submitted by electronic means to the department. All taxes required to be remitted pursuant to § 35-12B-13 shall be remitted by electronic transfer to the department.