Section 26-18-311 - Electronic tax administration policy(a)(1) The Secretary of the Department of Finance and Administration may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means.(2) It is the policy of the Department of Finance and Administration that: (A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and(B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.(b) The secretary shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next ten (10) years while maintaining existing processing times for paper returns.Acts 1999, No. 1126, § 2.