18-125 C.M.R. ch. 102, § .08 - EMERGENCIES

If an otherwise required ACH transaction cannot be made due to circumstances beyond the payer's control, the payer must remit the amount due by other means, including wire transfer, intra-bank transfer, or by check. To ensure accurate, timely processing, the payer must provide MRS with the following information if paying by wire transfer or intra-bank transfer:

A. Payment amount;

B. Settlement date;

C. Taxpayer name;

D. Taxpayer identification number;

E. Tax payment type code or payment description;

F. Tax period for which the payment is made; and

G. Maine State Government depository bank account number.

A payment by check must be accompanied by the related tax return or document or the payer must provide the taxpayer name, taxpayer identification number, the tax type to which the payment is directed, reporting period for which payment is made, contact person, and telephone number.

Notes

18-125 C.M.R. ch. 102, § .08