(1) By June 1st of eachyear, the department shall, by certified mail, send a notice to taxpayersnewly identified as being required to participate in the program forthe immediately following July 1st-June 30th period. The notice will:

(2) If a newly identifiedtaxpayer believes that it is exempt from participation in the programbecause its aggregate tax withheld, pursuant to its most recent reconciliationof withholding, is less than $100,000, or because it is a health careprovider, the taxpayer must submit a Statement of Exemption from MandatoryParticipation, with all information necessary to prove that it qualifiesfor exemption. The taxpayer must submit this statement to the departmentwithin 20 calendar days of the postmark date of the notice describedin paragraph (1) of this subdivision. The statement shall be signedby the chief fiscal officer of the taxpayer. The department shallnotify the taxpayer of the decision to grant or deny the exemptionwithin 14 calendar days of receipt of the taxpayer's statement.If the department denies the exemption, the denial notice will alsoadvise the taxpayer of the procedural steps which must be then takento enroll in the program.

(3) A taxpayer newlyrequired to participate in the program shall transmit a completedenrollment form to the department. The taxpayer shall, at this pointin the enrollment process, select its chosen payment option from ACHdebit, ACH credit, fedwire, or certified check.

(4) If a taxpayer newlyrequired to participate in the program has not enrolled within 20calendar days of the postmark date of the notice described in paragraph(1) of this subdivision, or where a taxpayer files for a hearing andsuch protest is not sustained, and the taxpayer does not enroll inthe program within 10 calendar days of the postmark date of the notificationthereof, the department shall send, by certified mail, another notice,in addition to making other reasonable attempts (including follow-uptelephone calls and correspondence which shall be sent by certifiedmail) to inform the taxpayer of the civil penalty that has been assessedfor failure to enroll, of the opportunity for abatement of such penalty,and of the future penalties that may result from continued failureto enroll.

(5) Taxpayers no longerrequired to participate. By June 1st of each year, the departmentshall notify currently participating taxpayers identified as no longermeeting the program eligibilitycriteria. The notice will inform taxpayers that they will continuein the program as voluntary participants unless they choose not toparticipate. The notice will include information explaining how taxpayerscan notify the department of the choice not to participate.

(6) Taxpayers whose eligibilityhas not changed. The department will not provide notice to participatingtaxpayers whose eligibility status for the program has not changed.If a taxpayer believes that its eligibility status has changed, itmay submit a Statement of Exemption from Mandatory Participation tothe department. (See paragraph [2] of this subdivision fora description of the information needed in the statement.) The departmentshall notify the taxpayer of the decision within 14 calendar daysof receipt of the statement. If it grants the exemption, the noticeshall also advise the taxpayer of the earliest possible date for finalfiling and payment by EFT method.