Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. For taxable years or reporting periods
beginning on or after January 1, 2004, designated EFT taxpayers shall remit tax
payments to the Department by EFT as required by this rule. A determination of
which taxpayers are required to remit tax payments by EFT is made by the
Department, on a tax type basis, and is based on the payments made during the
lookback period. The threshold amount determines if the taxpayer is subject to
the EFT tax payment requirements of this rule. Not with standing the
requirements of this rule, a taxpayer is not required to remit tax payments to
the Department by EFT if making such a payment would violate state or federal
law or if such payment is impossible for practical reasons, as determined by
the Tax Commissioner.
3.2. The
threshold amount is $100,000.00 in tax liability per tax type per taxable year
or reporting period beginning on or after January 1, 2004, subject to
subdivisions 3.2.a, 3.2.b, 3.2.c, 3.2.d, 3.2.e and 3.2.e 3.2.f of this
subsection.
3.2.a. For tax years beginning on
or after January 1, 2013, the threshold amount for determining whether a
taxpayer shall pay electronically is $50,000 in tax liability paid for a single
tax type in the immediately preceding tax year: Provided, That
for tax years beginning on or after January 1, 2013, any taxpayer that pays
more than $50,000 for any tax type in the immediately preceding tax year shall
electronically pay the taxes for all tax returns filed;
3.2.b. For tax years beginning on or after
January 1, 2014, the threshold amount for determining whether a taxpayer shall
pay electronically is $25,000 in tax liability paid for a single tax type in
the immediately preceding tax year: Provided, That for tax
years beginning on or after January 1, 2014, any taxpayer that pays more than
$25,000 for any tax type in the immediately preceding tax year shall
electronically pay the taxes for all tax returns filed;
3.2.c. For tax years beginning on or after
January 1, 2015, the threshold amount for determining whether a taxpayer shall
pay electronically is $10,000 in tax liability paid for a single tax type in
the immediately preceding tax year: Provided, That for tax
years beginning on or after January 1, 2015, any taxpayer that pays more than
$10,000 for any tax type in the immediately preceding tax year shall
electronically pay the taxes for all tax returns filed;
3.2.d. For tax years beginning on or after
January 1, 2016, the threshold amount for determining whether a taxpayer shall
pay electronically is $25,000 in tax liability paid for a single tax type in
the immediately preceding tax year: Provided, That for tax
years beginning on or after January 1, 2016, any taxpayer that pays more than
$25,000 for any tax type in the immediately preceding tax year shall
electronically pay the taxes for all tax returns filed;
3.2.e. Tax Commissioner may determine the tax
types for which electronic payment of taxes is not required. For tax years
beginning on or after January 1, 2019, the threshold amount for determining
whether a taxpayer shall pay electronically is $50,000 in tax liability for a
single tax type in the immediately preceding tax year:
Provided, That for tax years beginning on or after January 1,
2019, any taxpayer that pays more than $50,000 for any tax type in the
immediately preceding tax year shall electronically pay the taxes for all tax
returns filed;
3.2.f. Tax
Commissioner may determine the tax types for which electronic payment of taxes
is not required.
3.3.
Once taxpayers are notified by the Department that they are required to make
EFT payments for a tax type, they shall comply with this rule unless and until
released from that obligation by the Department.
3.4. The Department shall make an annual
identification of those taxpayers who are required to make payments in
accordance with this rule on a tax type basis. A taxpayer may be required to
make payments for one type of tax in accordance with the procedures stated in
this rule, yet may not be liable to make payments for another type of tax in
accordance with those procedures.
3.4.a. The
Department shall notify the identified taxpayers of their requirements to file
or pay, pursuant to this rule, at their last known address of record prior to
the first payment required by EFT.
3.4.b. The Department shall provide the
identified taxpayers with forms, procedures and instructions necessary to
register and make payments for the appropriate taxes by EFT and an explanation
of the payment options available to the taxpayer.
When taxpayers register to make payment by EFT, they shall
select a payment option.
3.4.c. The Department shall provide technical
assistance and guidance to identified taxpayers concerning the payment of taxes
through EFT. Taxpayers may call Taxpayer Services from 8:00 a.m. through 4:30
p.m. Eastern Time, Monday through Friday, with the exception of State
holidays.
