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Section 12-685. - Definitions. - For the purposes of this chapter: (1) “Commissioner” means the...
Section 12-686. - Payment of taxes by electronic funds transfer. When required. - (a)(1) Except as otherwise provided in subsections (b), (c) and...
Section 12-687. - Timing of payments. Late payments. - (a) Where a tax payment is required to be made...
Section 12-688. - Voluntary payments by electronic funds transfer. - (a)(1) Any person who files any tax return for any...
Section 12-689. - Regulations. - The commissioner shall adopt regulations, in accordance with the provisions...
Section 12-690. - Electronic filing. - (a)(1) The Commissioner of Revenue Services may permit the filing,...