C.M.R. 18, 125, ch. 102 - ELECTRONIC FUNDS TRANSFER (EFT)
- § 125-102-.01 - DEFINITIONS
- § 125-102-.02 - MANDATORY EFT PARTICIPATION
- § 125-102-.03 - EFT PAYMENT METHODS
- § 125-102-.04 - PAYMENTS
- § 125-102-.05 - REQUEST FOR WAIVER FROM MANDATORY EFT PARTICIPATION
- § 125-102-.06 - PRENOTIFICATIONS AND TESTS
- § 125-102-.07 - CTX FILES
- § 125-102-.08 - EMERGENCIES
- § 125-102-.09 - PROBLEM RESOLUTION
- § 125-102-.10 - INTEREST AND PENALTIES
- § 125-102-.11 - TAXPAYER AND SERVICE PROVIDER RESPONSIBILITIES
SUMMARY: This rule describes the requirements for tax and other payments made by electronic funds transfer. This rule applies to payments of taxes imposed by Title 36 of the Maine Revised Statutes ("M.R.S."), as well as to payments processed by Maine Revenue Services ("MRS") for other agencies of Maine State Government pursuant to agreements with those agencies. Authority to collect taxes electronically is provided in 36 M.R.S. § 193.
This rule does not prohibit the collection of taxes or other payments processed by MRS by credit or debit card or other payment mechanism, with the exception of mandatory EFT participation required by section .02 below.
Notes
September 23, 1998
AMENDED:
January 7, 2008 - filing 2008-1
November 21, 2008
December 16, 2008 - filing 2008-575
August 23, 2010 - filing 2010-361
July 11, 2015 - filing 2015-123
July 4, 2021 - filing 2021-140
STATUTORY AUTHORITY: 36 M.R.S. § 193.
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