R.I. Gen. Laws § 44-1-31 — Taxes and child support to be paid by electronic funds transfer

(a) The tax administrator is authorized to provide by rule for the payment of any tax,
including employer taxes, by electronic funds transfer where the tax required to be
paid in connection with the filing of any return, report or other document with the
division of taxation exceeds ten thousand dollars ($10,000). Provided, in all instances
where a taxpayer is required to pay employment taxes to the Internal Revenue Service
by electronic funds transfer, the taxpayer shall pay Rhode Island income tax withheld
by electronic funds transfer.
(b) The tax administrator is authorized to provide by rule for the payment of child support
and/or medical support received from any in-state, or interstate employers, making
income withholdings, and from collections received from other state collection and
disbursement units and foreign jurisdictions, by electronic funds transfer (EFT) when
the child support and/or medical support is required to be paid in connection with
a court or administrative order for support to the state’s central collection and
disbursement.
(c) The tax administrator shall adopt rules and regulations necessary to implement this
section including, but not limited to, rules and regulations:
(1) Coordinating the filing of tax returns with the payment of taxes by electronic funds
transfer; and the payment of child support,
(2) Specifying the form, frequency, and content of electronic funds transfer messages
and electronic date information in order to insure the proper receipt and crediting
of the tax or child support payment.
(d) Payment of personal income taxes by individuals is not subject to the provisions of
subsection (a) of this section; provided, that employers’ withholding of taxes is
subject to the provisions of subsection (a) of this section.
(e) The tax administrator is authorized to provide by rule for payment of any surcharge
that is required to be remitted to the tax division pursuant to § 39-21.1-14.