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Consistent Statutes For Electronic Filing Of Taxes

Concerning consistent statutory language for electronic filing of taxes.
2017 Regular Session
Fiscal Policy & Taxes
Bill Summary

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.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    03/23/2017 Signed Act PDF
    03/17/2017 Final Act PDF
    03/13/2017 Rerevised PDF
    03/10/2017 Revised PDF
    02/22/2017 Reengrossed PDF
    02/21/2017 Engrossed PDF
    01/31/2017 Introduced PDF

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details