Correction of errors

16.1. If an error in the EFT payment process results in either an underpayment or an overpayment of the tax, the taxpayer shall promptly contact the Department. An overpayment may be used as a credit against a future tax liability or the taxpayer may apply for a refund. The Department shall make every reasonable effort to expedite a refund requested by the taxpayer to correct an EFT overpayment error.

16.2. When possible, the taxpayer shall attempt to correct errors made in initiating an ACH Debit payment during the period on the same day the transaction was initiated by the taxpayer. Otherwise, the taxpayer shall contact the Department on the next business day after the error is discovered for specific instructions on how to correct the error.

16.3. In the event a taxpayer using the ACH Debit method communicates payment information to the Department after 12:00 a.m. (midnight) Eastern Time on the business day before the due date, the payment shall be posted to the taxpayer's account on the next business day following the due date and constitutes late payment.

16.4. Failure of a taxpayer to make a timely EFT payment because of circumstances under the taxpayer's control, including but not limited to insufficiency of funds in the taxpayer's account or a direct payment to the Department using an unauthorized payment method, subjects the taxpayer to penalties, additions to tax and interest.