The department shall adopt rules necessary to implement this part, including but not limited to rules:
(1) coordinating the filing of tax returns with the payment of taxes by electronic funds transfer;
(2) specifying the form and methods of acceptable electronic payments;
(3) specifying the form and content of electronic funds transfer messages in order to ensure the proper receipt and crediting of the tax payment; and
(4) providing for an alternative form of payment when electronic payments required by 15-1-802 are not available to a taxpayer.