20 CRR-NY 2397.3NY-CRR
STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER IX. PROCEDURAL REGULATIONS
PART 2397. ELECTRONIC FUNDS TRANSFERPROGRAM FOR CERTAIN TAXPAYERS REMITTING TAXES UNDER AND PURSUANT TOTHE AUTHORITY OF ARTICLES 12-A, 13-A, 28 AND 29 OF THE TAX LAW
20 CRR-NY 2397.3
20 CRR-NY 2397.3
2397.3 Eligibilitydeterminations and procedures.
(a) Annual determination.
In June of each year, the department shall identifytaxpayers required to participate in the program for the upcomingprogram year, utilizing any information in the department's possession.
(b) Notificationand procedures.
Within 45 calendar daysafter June 1st of each year, the department shall, by certified orregistered mail, send a notice to taxpayers newly identified as havingto participate in the program. The notice shall advise these taxpayersof their required participation in the program and include the followinginformation:
(1) a description ofthe program and the means to access or obtain the information necessaryto ensure successful participation in the program;
(2) the applicable duedate for the tax payer's first payment; and
(3) enrollment information,including the obligation to enroll within 40 calendar days of thepostmark date of the notice, a description of the penalty for failureto enroll when required as well as a taxpayer's right to challengethe determination of required participation by requesting a hearingwithin such 40-day period.
(c) Taxpayer enrollment.
(1)
(i) Except as otherwiseprovided in this paragraph, within 40 calendar days of the postmarkdate of the notice described in subdivision (b) of this section, ataxpayer required to participate in the program shall transmit a completedenrollment form to the department. The taxpayers shall at this pointin the enrollment process, select its chosen payment option from amongACH debit, ACH credit, fedwire or certified check.
(ii) A taxpayer maychallenge the department's determination of mandatory participationby protesting within 40 calendar days of the postmark date of thenotice described in subdivision (b) of this section.
(iii) A taxpayer may,in lieu of, or in addition to, the action described in subparagraph(ii) of this paragraph, submit an application for hardship exemption(see section 2397.2[b] of this Part).
(iv) Additionally,if applicable, a taxpayer may, in lieu of or in addition to the actionsdescribed in subparagraphs (ii) and (iii) of this paragraph, submitan application to request release from mandatory participation dueto required prepayment of sales tax on cigarettes (see section 2397.2[c]of this Part) within 40 calendar days of the postmark date of thenotice described in subdivision (b) of this section.
(d) Within 45 calendardays after June 1st of each year, the department shall, by certifiedor registered mail, send a notice to currently participating taxpayersidentified as no longer meeting the program eligibility criteria.This notice shall advise such taxpayers that they are no longer requiredto participate in the program for the upcoming program year but willcontinue to participate voluntarily in the program unless they choosenot to participate.
(e) Within 45 calendardays after June 1st of each year, the department shall provide noticeto participating taxpayers whose eligibility status for the programhas not changed. Thus, if a participating taxpayer does receive suchnotice, it shall continue to participate in the program for the followingprogram year.
20 CRR-NY 2397.3
Current through September 30, 2022
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.