North Carolina Administrative Code Title 17 — Revenue

17 NCAC 01C .0507

Enrollment For Ach Credit And Ach Debit

Official textreports.oah.state.nc.us16 subsections

# (a)

To enroll in ACH Credit or ACH Debit through the Data Collection Center taxpayers shall first enroll with the Department. Taxpayers shall complete and return Payment Method Authorization Agreement Form EFT-100D to enroll with the Department for ACH Debit. Taxpayers shall complete and return Payment Method Authorization Form EFT-100C to enroll with the Department for ACH Credit. The information required to be provided with the Payment Method Authorization Agreement Forms EFT-100D and EFT-100C includes the following:

# (1)

Taxpayer name;

# (2)

Taxpayer address;

# (3)

Federal employer identification number (FEIN);

# (4)

Tax type;

# (5)

Account number;

# (6)

Contact person (title, address, telephone number, and fax number);

# (7)

Bank name;

# (8)

Bank address;

# (9)

Bank transit/routing number;

# (10)

Bank account number;

# (11)

Input method; and (12) Signature of person authorized to sign checks. The Payment Method Authorization Agreement Forms EFT-100D and EFT-100C are located on the Department's website at www.dornc.gov.

# (b)

For taxpayers enrolled in the ACH Debit method of payment, the Department shall provide the enrollment information from the Payment Method Authorization Agreement Form EFT-100D to the Data Collection Center.

# (c)

The Data Collection Center and its employees shall be bound by the same confidentiality requirements as the Department pursuant to G.S. 105-259.

# (d)

The Department shall provide information regarding the State's depository financial institution to a taxpayer who is enrolled in the ACH Credit method of payment.

# (e)

A taxpayer shall notify the Department of any change of information required on the Payment Method Authorization Agreement Forms EFT-100C and EFT-100D within 30 calendar days of the change.

Last amended: Authority G.S. 105-241; 105-259; 105-262; Eff. October 1, 1993; Amended Eff. November 1, 1994; Readopted Eff. July 1, 2017.

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