Section 9 of the Tax Lawrequires the Commissioner of Taxation and Finance to promulgate regulationsimplementing both an electronic payment reporting system and an electronicfunds transfer system for the collection of withholding taxes heldin trust for New York State and local governments by large New YorkState business taxpayers. This part of the regulations is meant tocomplement section 9 of the Tax Law by providing rules where requiredby the law or where necessary to achieve the success of the electronicfiling and electronic funds transfer program.