Section 125-102-.04 - PAYMENTSA.Due date. A tax payment, whether submitted via EFT or otherwise, is due on the date required by Maine tax law or regulation. The taxpayer is responsible for ensuring that MRS receives tax payments timely.B.ACH credit method. An ACH credit method payment must be accepted by the taxpayer's financial institution at least one business day prior to the payment due date to ensure that the payment is credited to the taxpayer's tax account by the payment due date.C.Service providers. A service provider using the ACH credit method and CTX must use its own name in field 3, positions 5 through 20 of the '5,' "Company/Batch Header Record" of the ACH file. A service provider must also use its own Employer Identification Number in field 7, positions 40 through 54 of the '6,' CTX Corporate Entry Detail Record" of the ACH file when using the ACH credit method and CTX format to make tax payments. Service providers using the CTX format must transmit a separate, unique ACH file for each designated financial institution account number.
D.Value of payment; Fees. EFT payments, intra-bank transfers, and wire transfers must be in U.S. funds. Any financial institution or third-party fees are the responsibility of the taxpayer.18-125 C.M.R. ch. 102, § .04