Electronic submission of reports--Electronic tax payments

All reports required pursuant to §§ 35-12B-11 and 35-12B-12 shall be submitted by electronic means to the department. All taxes required to be remitted pursuant to § 35-12B-13 shall be remitted by electronic transfer to the department. Source: SL 2015, ch 196 , § 15, eff. Jan. 1, 2016.