HAR § 18-231-9.9-05 — Methods of EFT

(a) A taxpayer participating in the EFT program shall utilize the ACH debit method unless the department permits the taxpayer to utilize another EFT method. (b) A taxpayer desiring to use the ACH credit method or any other EFT method shall apply to the department for permission to do so, and the department may grant permission for good cause shown. A taxpayer who is already using the ACH credit method to pay vendors, or is already successfully using the ACH credit method to pay taxes to other states, shall be deemed to have shown good cause to use the ACH credit method. (c) Permission to use the ACH credit method or other EFT method described in subsection (b) shall be conditioned upon the taxpayer’s agreement to provide payment information to the Data Collection Center as provided in these rules, and to bear all costs of that method (including any receiving fee charged to the department or to the state treasury). (d) The Department may require a taxpayer to use the ACH debit method, and may revoke any permission given to that taxpayer to use any other EFT method, if the taxpayer: (1) Does not consistently transmit error-free payments; (2) Substantially varies from the requirements and specifications of these rules; (3) Repeatedly fails to make timely EFT payments or timely provide payment information; or (4) Repeatedly fails to provide the required addenda record with the EFT payment.