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;

(2) specifying the form and methods of acceptable electronic payments;

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

(4) providing for an alternative form of payment when electronic payments required by 15-1-802 are not available to a taxpayer.