15-70-113. Taxes payable by electronic funds transfer. Taxes due the state may be paid by electronic funds transfer. If the payment of taxes is by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment must be made on the first business day following the Saturday, Sunday, or legal holiday.

     History: En. Sec. 5, Ch. 561, L. 1995.