1. (a) A participant shall submit a request in writing at least 60 days prior to the last non-ACH credit payment due date, to the department, to withdraw from ACH credit participation by including the following:

   1. (1) Name;
   2. (2) Taxpayer identification number;
   3. (3) The effective date of the removal request;
   4. (4) The last due date for ACH credit payment;

   5. (5) A dated and signed statement providing the reason for withdrawal from ACH credit participation; and

      6) Any other information the participant believes is applicable to withdrawal.

2. (b) A withdrawal request shall be granted by the department upon receipt of the request to withdraw provided:

   1. (1) The information required in (a) above has been submitted; and
   2. (2) The taxpayer’s tax liability is below any statutory threshold for participation.
3. (c) A withdrawal request shall be denied by the department due to not meeting the requirements listed in (b) above.

Source. #6639, eff 11-27-97, EXPIRED 11-27-05 New. #8495, eff 11-30-05; ss by #10484, eff 12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at chapter heading for Rev 2500)