(1) A taxpayer participatingin the program which has liability described in either subparagraph(i), (ii) or (iii) of paragraph (1) of subdivision (a) of section2397.2 of this Part, shall file the monthly, part-quarterly or quarterlyreturns prescribed by section 287, 308, 1102, 1136 or 1251 of theTax Law, as applicable, and shall pay to the department the amountsrequired to be paid with such returns, less the amounts remitted byelectronic funds transfer or certified check, for each period forwhich such returns are filed. (See paragraph [2] of subdivision [c]of section 10 of the Tax Law.)

(2) A taxpayer participatingin the program shall not remit any amount required to be paid withits part-quarterly, quarterly or monthly return, as applicable, byelectronic funds transfer.

(3) Where a taxpayerparticipating in the program establishes to the satisfaction of thedepartment that it has made an overpayment of tax for a particularperiod by EFT or certified check, as applicable, the taxpayer shallclaim the overpayment as a credit on the return covering the periodfor which the overpayment was made. A taxpayer may call the taxpayercontact center or utilize the program's website for help in resolvingany questions involving credits.