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to make payments by electronic funds transfer shall make those payments for a minimum of one year beginning on October 1. Any taxpayer not required to make payments by electronic funds transfer may make payments by electronic funds transfer with the permission of the Department. All taxpayers required to make payment by electronic funds transfer and any taxpayers authorized to voluntarily make payments by electronic funds transfer shall make those payments in the manner authorized by the Department. The Department shall adopt such rules as are necessary to effectuate a program of electronic funds transfer and the requirements of this Section. Before October 1, 2000, if the taxpayer's average monthly tax liability to the Department under this Act, the Retailers' Occupation Tax Act, the Service Occupation Tax Act, the Service Use Tax Act was $10,000 or more during the preceding 4 complete calendar quarters, he shall file a return with the Department each month by the 20th day of the month next following the month during which such tax liability is incurred and shall make payments to the Department on or before the 7th, 15th, 22nd and last day of the month during which such liability is incurred. On and after October 1, 2000, if the taxpayer's average monthly tax liability to the Department under this Act, the Retailers' Occupation Tax Act, the Service Occupation Tax Act, and the Service Use Tax Act was $20,000 or more during the preceding 4 complete calendar SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468