18-125 C.M.R. ch. 102, § .09 - PROBLEM RESOLUTION

A. Research services. Generally, MRS will, upon request, make reasonable efforts to assist taxpayers in resolving payment discrepancies, including whether or not a particular payment has been received. This request must be submitted in writing and must provide the following information:

1. Requester's name if not the taxpayer;

2. Taxpayer name and phone number;

3. Settlement date;

4. Maine State Government depository bank account number;

5. Payment amount;

6. Taxpayer identification number;

7. Tax payment type code or payment description; and

8. If ACH debit method, the payment confirmation number.

B. Debit or adjusting entries. Generally, debit or adjusting entries to Maine State Government depository bank accounts are prohibited. If a prohibited entry has occurred, MRS reserves the right to reverse the entry.

C. Duplicate and other erroneous payments. Duplicate and other erroneous payments to a valid taxpayer account will be posted (credited) to the taxpayer's account.

Notes

18-125 C.M.R. ch. 102, § .09