1. (a)

   1. (1) Acts 1999, No. 1132, applies only to those service providers that serve one hundred (100) or more taxpayers.
   2. (2) Service providers that serve ninety-nine (99) or fewer taxpayers are not required to remit Arkansas withholding tax via EFT.

2. (b)

   1. (1) Service providers that are required by Acts 1999, No. 1132, to remit Arkansas withholding tax via EFT must do so starting with the January 2001 withholding tax reporting period.
   2. (2) The due date for payment of monthly withholding taxes is the fifteenth day of the following month.

   3. (3)

      1. (A) Transfers must be made no later than the day before the due date.
      2. (B) For example, the transfer of withholding tax for the January 2001 tax period must be made on or before February 14, 2001.

Codification Notes: “EFT” means electronic funds transfer.