Chapter 12-24 — Payment of Taxes and Submission of Returns by Electronic Means; Taxpayer Recordkeeping and Retention Requirements
21 rules · Departmental· official chapter page
| 12-24.001 | Scope of Rules | 5/23/2022 |
| 12-24.002 | Definitions | 1/1/2026 |
| 12-24.003 | Requirements to File or to Pay Taxes by Electronic Means | 1/1/2026 |
| 12-24.004 | Enrollment | 11/12/2020 |
| 12-24.005 | Methods of Payment by Electronic Means | 2/17/2015 |
| 12-24.006 | Means of Communication to Report Payment Information | |
| 12-24.007 | Electronic Payment Transmission Errors | 2/17/2015 |
| 12-24.008 | Procedures for Payment | 7/28/2015 |
| 12-24.009 | Due Date; General Provisions | 2/17/2015 |
| 12-24.010 | General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements | 11/12/2020 |
| 12-24.011 | Public Use Forms | 1/1/2026 |
| 12-24.021 | Scope | 10/5/2003 |
| 12-24.022 | Definitions | 10/24/1996 |
| 12-24.023 | Recordkeeping Requirements - General | 1/20/2014 |
| 12-24.024 | Recordkeeping Requirements - Machine-Sensible Records | 4/30/2002 |
| 12-24.025 | Records Maintenance Requirements | 4/30/2002 |
| 12-24.026 | Access to Machine-Sensible Records | 4/30/2002 |
| 12-24.027 | Taxpayer Responsibility and Discretionary Authority | 4/30/2002 |
| 12-24.028 | Alternative Storage Media | 5/9/2013 |
| 12-24.029 | Effect on Hardcopy Recordkeeping Requirements | 4/30/2002 |
| 12-24.030 | Records Retention - Time Period (Repealed) | 5/9/2013 |