Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-9.9-03 - Taxpayers subject to the EFT program
Current through August, 2023
(a) A taxpayer whose liability for any tax type was more than $100,000 in any one taxable year shall be required to participate in the EFT program upon notification by the department that the taxpayer is required to participate A taxpayer who is required to participate shall participate for a minimum of one year
(b) Any taxpayer that is not required to participate in the EFT program may apply to participate in the EFT program, and any taxpayer that is required to participate in the EFT program with respect to one or more tax types may apply to participate in the program with respect to any other tax types. A taxpayer who applies to participate and who is accepted by the department shall participate for a minimum of one year.
(c) The department shall contact any taxpayer selected for the EFT program at its address on file with the department. Once selected for the EFT program with respect to a tax type, the taxpayer shall transmit all payments for that tax type by EFT.
[Eff 12/16/95] (Auth: HRS § 231-3(9)) (Imp: HRS § 231-9.9)