(1) Taxpayers who areparticipating in the program who elect the ACH debit payment optionmust, on or before 6:00 p.m. (Eastern time) on the last business daybefore the applicable due date, report their tax payment for the applicableperiod by telephone or through the program's website to the electronicpayment reporting system. (This is the case because there is a one-daylag between the date on which payment is authorized and the date onwhich the transfer is executed; i.e., funds are deducted fromthe taxpayer's bank account and transferred to the department'sdepository bank.) The electronic payment reporting system can be accessedusing the toll-free number or through the program's website.Information on both methods will be provided to taxpayers as partof the notification and enrollment process.

(2)

(3) If a taxpayer utilizingthe ACH debit payment option is not remitting a payment of tax foran applicable period, the taxpayer must, on or before 6:00 p.m. (Easterntime) on the last business day before the applicable due date, accessthe electronic payment reporting system to report a zero remittancefor such period.

(1) Taxpayers who areparticipating in the program who elect the ACH credit or fedwire paymentoption must initiate each payment of tax by contacting their own financialinstitution and requesting such institution to transfer both the appropriatepayment of tax and the necessary addenda record information to thedepartment's depository bank via an ACH credit or a fedwire transfer,as applicable. An ACH credit taxpayer must initiate each payment transactionwith its financial institution on or before the last business daybefore the applicable due date at such time as designated by its bankto assure that the department's depository bank receives thepayment and accompanying addenda record information on or before theapplicable due date. A fedwire taxpayer must initiate each paymenttransaction on or before the applicable due date at such time as designatedby its bank to assure that the department's depository bank receivesthe payment and accompanying addenda record information on or beforethe applicable due date.

(2) Taxpayers utilizingthe ACH credit or fedwire payment option need not access the electronicpayment reporting system to initiate a payment of tax for a taxableperiod. However, if sucha taxpayer is not remitting a payment of tax for an applicable period,the taxpayer must, on or before 6:00 p.m. (Eastern time) on the lastbusiness day before the applicable due date, access the electronicpayment reporting system to report a zero remittance for such period.

(1) Taxpayers who areparticipating in the program and who do not elect the ACH debit, ACHcredit or fedwire method of payment, shall be required to make paymentsof tax by certified check in accordance with the provisions of paragraph(2) of this subdivision.

(2) In order to complywith the requirements of the program and to timely make a paymentof tax, a taxpayer electing the certified check payment option musteither mail the certified check for the amount of the payment of taxand a completed transmittal form prescribed by the department on orbefore the second business day prior to the applicable due date orassure that the department's depository bank receives the certifiedcheck and the completed transmittal form on or before the applicabledue date.

(3) If a taxpayer electingthe certified check payment option is not remitting a payment of taxfor an applicable period, the taxpayer must either timely mail thecompleted transmittal form prescribed by the department entering thereona zero total payment of tax or assure that the department's depositorybank receives such completed transmittal form showing the zero totalpayment of tax on or before the applicable due date.