15-1-801. Definitions. As used in this part, the following definitions apply:
     (1) "Department" means the department of revenue provided for in 2-15-1301.
     (2) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.
     (3) "Taxes" means the taxes provided for in this title, except chapters 70 and 71.

     History: En. Sec. 1, Ch. 96, L. 1985; amd. Sec. 3, Ch. 561, L. 1995.