Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT)


Current through 2024-13, March 27, 2024

SUMMARY: This rule describes the requirements for tax and other payments made by electronic funds transfer. This rule applies to payments of taxes imposed by Title 36 of the Maine Revised Statutes ("M.R.S.") as well as to payments processed by Maine Revenue Services ("MRS") for other agencies of Maine State Government pursuant to agreements with those agencies. Authority to collect taxes electronically is provided in 36 M.R.S. § 193. An electronic funds transfer ("EFT") allowed by MRS is considered a "return" for purposes of state tax law.

This rule does not prohibit the collection of taxes or other payments processed by MRS by credit or debit card or other payment mechanism, with the exception of mandatory EFT participation required by section .02 below.

STATUTORY AUTHORITY: 36 M.R.S. § 193 .

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