Providing for electronic filing and paying of taxes; modifying the provisions requiring the aggregate amount of estimated hazardous waste generator, withholding or corporate taxes and sales, gross earnings, gross premium, pull tab and tipboard, cigarette and tobacco products or liquor tax liability and metropolitan solid waste landfill fee payments to be made by electronic means; providing for timely delivery or payment by electronic means, confirmation numbers and time and date stamps to be proof to taxpayers of payment and filing dates; providing for only one notice to the taxpayer by the commissioner of revenue of the requirement to pay by electronic means; defining electronic means for tax payment purposes; modifying the date for retailer payment of June sales tax liability; changing payment by electronic funds transfer requirements to payment by electronic means requirements under income, franchise, withholding and gasoline tax and penalty provisions (ra)