15-70-115. Rules. The department shall adopt rules necessary to implement 15-70-112 through 15-70-115, including but not limited to rules:
     (1) coordinating the filing of tax returns by electronic means with the payment of taxes by electronic funds transfer;
     (2) specifying the form and content of electronic funds transfer messages in order to ensure the proper receipt and crediting of the tax payment; and
     (3) specifying the form and content of information required by the department in an approved, computer-generated, magnetic media data format in order to ensure the proper receipt of the information.

     History: En. Sec. 7, Ch. 561, L. 1995.