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; and
     (2) specifying the form and content of electronic funds transfer messages in order to ensure the proper receipt and crediting of the tax payment.

     History: En. Sec. 3, Ch. 96, L. 1985.