(1) Subject to subsection (2), an employer may remit and file state income tax withholding electronically in any format established and approved by the department.
(2) An employer shall obtain the department's prior approval before the employer may remit withholding taxes by electronic funds transfer.
(3) If an employer remits withholding taxes electronically, the remittance is considered timely if made within 5 days after the due date of the payment.