35-12B-14. (Section effective January 1, 2016) 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.
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