Consistent Statutes For Electronic Filing Of Taxes

Within the statutory title on taxation, some sections require a taxpayer to pay taxes via electronic funds transfer (EFT) while other sections allow a taxpayer to pay taxes via EFT. The same is true for electronic filing of returns. The inconsistent approach of requiring it in some cases and allowing it in others has created difficulty in administering the laws, particularly when the department of revenue tried by rule to provide a consistent exception in the form of an undue hardship waiver for EFT. The bill changes the EFT and electronic filing requirements for consistency, specifying in all cases that the department may require EFT and electronic filing and that the department may promulgate rules to implement EFT and electronic filing. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)