1. (1) Taxpayers who areparticipating in the program who elect the ACH debit payment optionmust, on or before 6:00 p.m. (Eastern time) on the last business daybefore the applicable due date, report their tax payment for the applicableperiod by telephone or through the program's website to the electronicpayment reporting system. (This is the case because there is a one-daylag between the date on which payment is authorized and the date onwhich the transfer is executed; i.e., funds are deducted fromthe taxpayer's bank account and transferred to the department'sdepository bank.) The electronic payment reporting system can be accessedusing the toll-free number or through the program's website.Information on both methods will be provided to taxpayers as partof the notification and enrollment process.

   1. (i) Prior to makingits first payment of tax by ACH debit, a taxpayer must have furnishedthe department with the banking information necessary to generateACH debits against its designated account. If a taxpayer's bankinginformation changes after the first payment, the taxpayer must immediatelyinform the department of the changes to ensure timely payments. Themethod of changing information will be described in the program materials.

   2. (ii) Upon reachingthe electronic payment reporting system, the taxpayer will be askedfor the unique password and access code provided to such taxpayeras part of the notification and enrollment process. The password,access code, identity of the taxpayer and choice of payment optionwill be verified, and after approval, the taxpayer will be grantedaccess to the electronic payment reporting system. Upon accessingsuch system, the taxpayer will be asked to report the following information: If the taxpayer reports theabove-enumerated information is reported by telephone, the informationwill be verified over the telephone. If the information is reportedusing the program's website, it will be verified by the taxpayeronline. Once the taxpayer agrees that all information reported iscorrect, the taxpayer will be given a confirmation number for thetransaction.

      1. (a) payment amount;
      2. (b) taxable period; and
      3. (c) such other informationas the department deems necessary for filing and payment reportingpurposes.
   3. (iii) Successful completionof the reporting of the required information to the electronic paymentreporting system functions as an authorization for the payment oftax to be transferred to the department's depository bank.

   (2)

2. (3) If a taxpayer utilizingthe ACH debit payment option is not remitting a payment of tax foran applicable period, the taxpayer must, on or before 6:00 p.m. (Easterntime) on the last business day before the applicable due date, accessthe electronic payment reporting system to report a zero remittancefor such period.

   (b) Taxpayers electingACH credit or fedwire.

3. (1) Taxpayers who areparticipating in the program who elect the ACH credit or fedwire paymentoption must initiate each payment of tax by contacting their own financialinstitution and requesting such institution to transfer both the appropriatepayment of tax and the necessary addenda record information to thedepartment's depository bank via an ACH credit or a fedwire transfer,as applicable. An ACH credit taxpayer must initiate each payment transactionwith its financial institution on or before the last business daybefore the applicable due date at such time as designated by its bankto assure that the department's depository bank receives thepayment and accompanying addenda record information on or before theapplicable due date. A fedwire taxpayer must initiate each paymenttransaction on or before the applicable due date at such time as designatedby its bank to assure that the department's depository bank receivesthe payment and accompanying addenda record information on or beforethe applicable due date.

4. (2) Taxpayers utilizingthe ACH credit or fedwire payment option need not access the electronicpayment reporting system to initiate a payment of tax for a taxableperiod. However, if sucha taxpayer is not remitting a payment of tax for an applicable period,the taxpayer must, on or before 6:00 p.m. (Eastern time) on the lastbusiness day before the applicable due date, access the electronicpayment reporting system to report a zero remittance for such period.

   (c) General EFT paymentrule.

   Any payment of tax made by utilizingthe ACH debit, ACH credit or fedwire payment option is deemed to bemade on the date payment is received by the department's depositorybank.

   (d) Taxpayers electingto pay by certified check.

5. (1) Taxpayers who areparticipating in the program and who do not elect the ACH debit, ACHcredit or fedwire method of payment, shall be required to make paymentsof tax by certified check in accordance with the provisions of paragraph(2) of this subdivision.
6. (2) In order to complywith the requirements of the program and to timely make a paymentof tax, a taxpayer electing the certified check payment option musteither mail the certified check for the amount of the payment of taxand a completed transmittal form prescribed by the department on orbefore the second business day prior to the applicable due date orassure that the department's depository bank receives the certifiedcheck and the completed transmittal form on or before the applicabledue date.

7. (3) If a taxpayer electingthe certified check payment option is not remitting a payment of taxfor an applicable period, the taxpayer must either timely mail thecompleted transmittal form prescribed by the department entering thereona zero total payment of tax or assure that the department's depositorybank receives such completed transmittal form showing the zero totalpayment of tax on or before the applicable due date.

   (e) Acknowledgementof payment.

   To provide an acknowledgementof payment, the department will post a record of deposits to the taxpayer'sonline account which can be accessed through the program's website.Taxpayers may also request that the department mail an advice of depositor payment. Information will be provided by the program to participatingtaxpayers at the time of enrollment about how taxpayers may chooseto have an advice of deposit or payment mailed to them.

   (f) Correcting mistakesin payments of tax.

   If a taxpayer does notmake a correct payment of tax for a particular period, such taxpayershall, on the nearest business day to the date on which the erroris discovered, make proper adjustment for such period. Informationwill be provided by the program about how to make this adjustment.If the taxpayer's error involves an underpayment of tax, interestshall be charged and penalties may apply.

   (g) Changing paymentoption.

   Taxpayers may elect to change theirpayment option at any time. The department will make the methods ofelecting to change payment option available to taxpayers in the printedprogram description or on the program's website.

   (h) Payment contingencyoptions for use in emergency situations.

   If a taxpayer is unable to utilize its chosen payment option fora particular period due to circumstances beyond its control, suchtaxpayer may utilize any of the other payment options, excluding ACHdebit, as an alternative payment mechanism for such period. The proceduresspecified in subdivision (b) or (d) of this section, as applicable,shall govern in such cases.

(a) Taxpayers electingACH debit.