81.   You can get instructions on electronic filing and find links to a dozen or more commercial tax preparation Web sites.

82.   Electronic filing enables taxpayers and tax preparers to send returns through computer modem to IRS-authorized companies, which then transmit the information to the agency.

83.   Electronic filing is also becoming more popular because it speeds up the turnaround time for a refund by about two weeks.

84.   Manufacturers of tax preparation software often sell versions that provide free electronic filing, sometimes through a rebate.

85.   Many states, cities and counties already provide some services online, as does the federal government, including electronic filing of taxes.

86.   The best way to start off computerisation perhaps is to begin electronic filing of documents.

87.   The proposed amendment would see the insertion of this section for electronic filing of documents.

88.   The Registrar may provide a service for the electronic filing or lodging of documents.

89.   There were impressive increases this year in electronic filing, credit card payments and direct bank deposits.

90.   Under the new regulation, providers will still be allowed to use paper forms, but the department expects the standards to encourage more electronic filing.