(1) Total remittance due the state may be paid by electronic funds transfer.
(2) If the payment of total remittance is by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment must be made on the first business day following the Saturday, Sunday, or legal holiday.
(3) If the payment of the tax due on gasoline or special fuel pursuant to 15-70-410 is made by electronic funds transfer, the payment due date is 5 days after the 25th day of each calendar month.