Current through Register Vol. 54, No. 45, November 9, 2024
(a)Location. The payment of any school district personal income tax shall be made to the tax collector for the school district imposing the tax.(b)Types of payments. The board of a school district may prescribe the means by which a school district personal income tax payment may be made, including cash, check, draft, money order, certified or cashier's check, credit or debit card or electronic funds transfer.(c)Conditional payments. Acceptance of a check, draft, money order, certified check or cashier's check is a conditional payment until honored by the drawee.(d)Returned or rejected payments. If a taxpayer or other person makes what purports to be a payment of school district personal income tax with a check, money order, cashier's check (or other guaranteed draft), credit card or debit card or by other means and the amount of the liability is not paid, or is paid and subsequently charged back to the payee, the taxpayer shall remain liable for the obligation due the school district to the same extent as if the payment had not been tendered.