18-125-102 Me. Code R. § .03

Current through 2024-51, December 18, 2024

Section 125-102-.03 - EFT PAYMENT METHODS

A.Generally. A taxpayer may use either the ACH credit method or the ACH debit method to make an EFT payment. A taxpayer must have an existing tax account with MRS to which an EFT payment may be made. Generally, a business taxpayer must submit an Application for Tax Registration to establish a tax account with MRS either by filing online through the Maine Tax Portal or via the downloadable application form, both of which are available at https://revenue.maine.gov.

B.ACH credit method. All taxpayers submitting a payment using the ACH credit method must do so using the CCD+ and TXP format, unless use of a different format is approved by MRS. The taxpayer must utilize a financial institution that supports the ACH credit method and must provide an electronic file to the institution in a specified format. MRS will provide the file specifications to the taxpayer upon request via the Electronic Funds Transfer Application - ACH Credit available on the MRS website.

C.ACH debit method. Pre-registration is not required if an ACH debit payment is initiated on an electronically filed return submitted via the Maine Tax Portal or E-File.

D.Service providers. Service providers must use the ACH credit method unless funds are withdrawn directly from client bank accounts, in which case the ACH debit method must be used. Service providers using the ACH debit method must pre-register each client separately with MRS. Service providers that remit via the ACH credit method on behalf of 25 or more taxpayer accounts may request to submit the payments using the CTX format.

E.Information provided to taxpayers. MRS will provide the following information to taxpayers electing to use an ACH payment method:

1. General EFT program information and instructions;

2. Tax-specific information; and

3. ACH credit method addendum record layout for each type of tax payment and depository bank information, or ACH debit method data input instructions, whichever applies.

F.Taxpayers to notify MRS of changes. Taxpayers using either the ACH credit or debit method must provide MRS with current taxpayer information using the Maine Tax Portal, including without limitation, changes in contact person, mailing address, telephone number, tax remittance frequency, tax account number, bank account numbers, and the establishment of a new tax account.

18-125 C.M.R. ch. 102, § .03