1. (a) Where a business organization has a payment due with any document, such payment shall be submitted:

   1. (1) With the document when the business organization is not:

      1. a. Statutorily required to participate in the electronic funds transfer program; or
      2. b. Voluntarily participating in the electronic funds transfer program in accordance with Rev 2500; or

   2. (2) Separately from the document by means of an electronic funds transfer as provided RSA 21-J:3, XXI and Rev 2500 in instances where the business organization is:

      1. a. Statutorily required to participate in the program; or
      2. b. Voluntarily participating in the program in accordance with Rev 2500.
2. (b) A business organization with a tax liability under one dollar shall not be required to remit payment, however, the return shall be completed and filed.

Source. #2012, eff 5-5-82; ss by #2722, eff 5-23-84; amd by 3101, eff 8-20-85; ss by #4192, eff 12-23-86; amd by #4320, eff 10-2-87; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06; ss by #10758, eff 1-16-15; ss by #14231, eff 4-3-25, EXPIRES 4-3-35