1. (1) Educational organizationswhich meet the eligibility requirements shall be subject to the samerequirements as all other participants in the program other than thoserelating to the date on which filing and payment arrangements mustbe initiated.

2. (2) Educational organizationswhich do not meet the eligibility requirements and health care providers(which are exempt from the mandatory requirements), may both chooseto voluntarily participate in the program. They are subject to thesame requirements and limitations as all other voluntary participants,other than those relating to the date on which filing and paymentarrangements must be initiated.

   (b) EFT payment.

3. (1) General payment rule.Taxpayers described in subdivision (a) of this section which electthe ACH debit, ACH credit or fedwire payment option must ensure thateach payment of tax is received by the department's depositorybank on or before the third business day following the otherwise applicabledue date.
4. (2) Taxpayers describedin subdivision (a) of this section who elect ACH debit must make theappropriate arrangements to initiate payments on or before the secondbusiness day following the otherwise applicable due date.

5. (3) Taxpayers describedin subdivision (a) of this section which elect ACH credit or fedwiremust initiate the filing and payment transaction with their financialinstitution at such time as to ensure that their filing informationand payment are received within the time period prescribed in paragraph(1) of this subdivision.

   (c) Certified checkoption.

6. (1) Taxpayers describedin subdivision (a) of this section which elect the certified checkoption must mail or deliver the paper return and a certified checkfor the amount of the tax liability on or before the first businessday following the otherwise applicable due date.

(a) Participation.