Section 125-102-.05 - REQUEST FOR WAIVER FROM MANDATORY EFT PARTICIPATIONFor good cause, a taxpayer or service provider may request in writing that MRS waive the mandatory EFT participation The following is generally considered to constitute good cause:
A. The taxpayer can demonstrate that the tax liability for subsequent tax periods will decline to an amount below the EFT threshold and that the tax liability will not increase in the foreseeable future to an amount that will exceed the threshold. This subsection does not apply to an REW remitter or to a person remitting Maine income tax withholding.B. The taxpayer's tax liability is the result of an unusual event unique to the tax period that is the cause for exceeding the EFT threshold This subsection does not apply to an REW remitter or to a person remitting Maine income tax withholding.C. The taxpayer is under the payroll administration of the federal government.18-125 C.M.R. ch. 102, § .05