Section 125-102-.02 - MANDATORY EFT PARTICIPATIONA.EFT mandate.1. Effective until December 31, 2021, any person with a combined tax liability during the 12-month period ending June 30th of the prior calendar year of $10,000 or more is required, upon notification by MRS, to remit all Maine tax payments electronically, using either the ACH credit method or ACH debit method, for any payment for which an electronic processing method is provided by the State Tax Assessor. This requirement does not apply to property taxes imposed by 36 M.R.S., Part 2, Commercial Forestry excise taxes imposed by 36 M.R.S., Part 4, and any assessment derived from a criminal investigation. Once a taxpayer has been required to remit tax electronically under this provision, the taxpayer must continue to remit taxes electronically in future years, without regard to the $10,000 threshold, unless that taxpayer obtains a waiver from participation as provided in this rule.2. Effective January 1, 2022, any person with a combined annual tax liability of $10,000 or more is required to remit all Maine tax payments electronically for which an electronic processing method is provided by the State Tax Assessor and must continue to remit taxes electronically in future years, without regard to their combined annual tax liability, unless the taxpayer obtains a waiver from participation as provided in this rule. Any person who has not previously been required to make tax payments electronically pursuant to this rule who becomes subject to the requirement on or after January 1, 2022, will be allowed until March 1st of the calendar year they first become subject to the requirement to come into compliance with the electronic payment requirement.B.Service providers. Service providers (other than payroll processing companies and REW remitters) that remit taxes on behalf of a client must remit electronically for that client using a standard EFT payment method if the client is mandated to pay the tax electronically. Payroll processing companies, including fiscal agents designated in accordance with 36 M.R.S. §5250(5), and REW remitters that remit real estate withholding tax payments on or after January 1, 2025 must remit electronically for all clients regardless of whether those individual clients are mandated. A payroll processing company or REW remitter may request a waiver from this requirement from the State Tax Assessor for good cause.18-125 C.M.R. ch. 102, § .02