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 2397.6 - Liability for transaction costs
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2397.6
Current through Register Vol. 46, No. 12, March 20, 2024
(a) ACH debit, ACH credit and fedwire. The taxpayer shall be liable for the transaction costs associated with ACH debit, ACH credit or fedwire transactions.
(b) Certified check. The taxpayer shall be liable for both the charges imposed by its financial institution for certified checks, if any, and for the costs of mailing its transmittal form and payment.
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