The Louisiana Department of Revenue has amended the rule under which taxpayers are required to make payment by electronic funds transfer. This amendment extends the definition of Other Immediately Investible Funds to include credit and debit card payments and electronic checks. Under this amendment, taxpayers will also be responsible for payment of any fees associated with the use of Other Immediately Investible Funds. (Louisiana Department of Revenue, LAC 61:I.4910, effective February 20, 2005)