Section 26-56-232 - Electronic reports - Electronic funds transfer

(a) The Secretary of the Department of Finance and Administration shall make all necessary preparations in order that all reports submitted by: (1) Distributors of motor fuel, as required by the Motor Fuel Tax Law, § 26-55-201 et seq.;(2) Suppliers of distillate special fuel and liquefied gas special fuels, as required by this chapter;(3) Alternative fuel suppliers, as required by the Alternative Fuels Tax Law, § 26-62-101 et seq.; and(4) All other persons required to submit any type of reports to the secretary pursuant to those tax laws, shall be submitted by electronic means and to ensure that the reports shall be processed electronically by the Department of Finance and Administration.(b) The secretary shall also make and promulgate rules to ensure that the distributors, suppliers, and alternative fuel suppliers remit all taxes due the state pursuant to those tax laws by electronic funds transfer.Amended by Act 2019, No. 315,§ 3028, eff. 7/24/2019.Amended by Act 2019, No. 910,§ 4074, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4073, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4072, eff. 7/1/2019.Acts 1995, No. 954, § 2.

(a) The Secretary of the Department of Finance and Administration shall make all necessary preparations in order that all reports submitted by: (1) Distributors of motor fuel, as required by the Motor Fuel Tax Law, § 26-55-201 et seq.;(2) Suppliers of distillate special fuel and liquefied gas special fuels, as required by this chapter;(3) Alternative fuel suppliers, as required by the Alternative Fuels Tax Law, § 26-62-101 et seq.; and(4) All other persons required to submit any type of reports to the secretary pursuant to those tax laws, shall be submitted by electronic means and to ensure that the reports shall be processed electronically by the Department of Finance and Administration.(b) The secretary shall also make and promulgate rules to ensure that the distributors, suppliers, and alternative fuel suppliers remit all taxes due the state pursuant to those tax laws by electronic funds transfer.Amended by Act 2019, No. 315,§ 3028, eff. 7/24/2019.Amended by Act 2019, No. 910,§ 4074, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4073, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4072, eff. 7/1/2019.Acts 1995, No. 954, § 2.