New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2397 - Electronic Funds Transfer Program For Certain Taxpayers Remitting Taxes Under And Pursuant To The Authority Of Articles 12-a, 13-a, 28 And 29 Of The Tax Law
Section 2397.3 - Eligibility determinations and procedures

Universal Citation: 20 NY Comp Codes Rules and Regs § 2397.3

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Annual determination. In June of each year, the department shall identify taxpayers required to participate in the program for the upcoming program year, utilizing any information in the department's possession.

(b) Notification and procedures. Within 45 calendar days after June 1st of each year, the department shall, by certified or registered mail, send a notice to taxpayers newly identified as having to participate in the program. The notice shall advise these taxpayers of their required participation in the program and include the following information:

(1) a description of the program and the means to access or obtain the information necessary to ensure successful participation in the program;

(2) the applicable due date for the tax payer's first payment; and

(3) enrollment information, including the obligation to enroll within 40 calendar days of the postmark date of the notice, a description of the penalty for failure to enroll when required as well as a taxpayer's right to challenge the determination of required participation by requesting a hearing within such 40-day period.

(1)

(i) Except as otherwise provided in this paragraph, within 40 calendar days of the postmark date of the notice described in subdivision (b) of this section, a taxpayer required to participate in the program shall transmit a completed enrollment form to the department. The taxpayers shall at this point in the enrollment process, select its chosen payment option from among ACH debit, ACH credit, fedwire or certified check.

(ii) A taxpayer may challenge the department's determination of mandatory participation by protesting within 40 calendar days of the postmark date of the notice described in subdivision (b) of this section.

(iii) A taxpayer may, in lieu of, or in addition to, the action described in subparagraph (ii) of this paragraph, submit an application for hardship exemption (see section 2397.2[b] of this Part).

(iv) Additionally, if applicable, a taxpayer may, in lieu of or in addition to the actions described in subparagraphs (ii) and (iii) of this paragraph, submit an application to request release from mandatory participation due to required prepayment of sales tax on cigarettes (see section 2397.2[c] of this Part) within 40 calendar days of the postmark date of the notice described in subdivision (b) of this section.

(d) Within 45 calendar days after June 1st of each year, the department shall, by certified or registered mail, send a notice to currently participating taxpayers identified as no longer meeting the program eligibility criteria. This notice shall advise such taxpayers that they are no longer required to participate in the program for the upcoming program year but will continue to participate voluntarily in the program unless they choose not to participate.

(e) Within 45 calendar days after June 1st of each year, the department shall provide notice to participating taxpayers whose eligibility status for the program has not changed. Thus, if a participating taxpayer does receive such notice, it shall continue to participate in the program for the following program year.

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