Section R15-10-306. Procedures for Payment

A.      Payors using the ACH Debit Method shall report payment information to the Data Collection Center no later than the time prescribed by the State Servicing Bank on the last busi- ness day before the due date of the payment.

1.        Payment information shall be communicated by one of the following means:

a.         Operator-assisted communication of payment infor- mation made orally by rotary or touch-tone tele- phone,

b.        Touch-tone communication of payment information made by entering data via key pad of a touch-tone telephone, or

c.         Computer terminal linked with the Data Collection Center.

2.        Payors shall communicate the following payment infor- mation to the Data Collection Center:

a.         Payor information number,

b.        Taxpayer identification number,

c.         Tax type,

d.        Payment amount,

e.         Tax period,

f.         Payment due date, and

g.        Payment sequence number.

B.       Payors authorized to use the ACH credit method shall initiate payment transactions directly with a financial institution in a timely manner to ensure that the payment is deposited to the Department account on or before the payment due date.

1.        All  ACH  credit  transfers  shall  be  in  the   CCD-plus addenda format.

2.        The addenda format, as specified in subsection (B)(1), shall include the following information:

a.         Taxpayer identification number,

b.        Tax type,

c.         Payment amount,

d.        Tax period,

e.         Payment sequence number,

f.         Taxpayer verification number,

g.        Department account number, and

h.        American Bank Association 9-digit number of the receiving bank.

Historical Note

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

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