Section R15-10-304. Authorization Agreement

A.      The payor shall complete an electronic funds transfer authori- zation agreement in the form prescribed by the Department at least 30 days prior to initiation of the first applicable transac- tion. The form shall include the following information:

1.        Name and address of the taxpayer:

2.        Federal identification number of the taxpayer;

3.        Withholding number of the taxpayer, if applicable;

4.        Transaction privilege tax license number of taxpayer, if applicable;

5.        Type of action being taken;

6.        Tax type;

7.        Method of payment;

8.        Name and phone number of taxpayer’s EFT contact per- son;

9.        Name and address of any payroll service, if applicable;

10.     Name and phone number of the payroll service’s EFT contact person;

11.     Financial institution name and address;

12.     Type of bank account;

13.     Name on bank account;

14.     Bank account number; and,

15.     Bank routing transit number.

B.       A payor shall submit a revised authorization agreement to the Department at least 30 days prior to any change in the infor- mation required in subsection (A).

Historical Note

Adopted effective July 30, 1993 (Supp. 93-3). Amended

effective June 15, 1998 (Supp. 98-2).