Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT)
Section 125-102-.09 - EMERGENCIES
Current through 2024-13, March 27, 2024
If an ACH debit method or credit method transaction cannot be made due to an unusual event, taxpayers must remit the tax due by other means, including wire transfer, intra-bank transfer, or payment by check. Taxpayers paying by wire transfer or intra-bank transfer in an emergency situation are responsible for notifying MRS of the following information:
A. Payment amount;
B. Settlement date;
C. Taxpayer name;
D. Taxpayer identification number;
E. Tax payment type code or payment description;
F. Reporting period in which to post the payment; and
G. Depository bank account number.
Credit for wire or intra-bank transfers in emergency situations will not be given unless all of the above information is provided. Payment by check should be accompanied by either (1) the appropriate tax return or other document that would typically accompany the payment if paid by check, or (2) the taxpayer name, identification number, payment description, reporting period in which to post the payment, contact person, and telephone number.
