GroundRules
15-1-801: Definitions.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 1. TAX ADMINISTRATION
- Part 8. Payment of Taxes by Electronic Funds Transfer
As used in this part, the following definitions apply:
(1) "Department" means the department of revenue provided for in 2-15-1301.
(2) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.
(3) "Taxes" means the taxes provided for in this title, except chapters 70 and 71.
Collected 2026-09-14T04:46:39Z. Source file · JSON