20 CRR-NY 2397.6NY-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 2397.6
20 CRR-NY 2397.6
2397.6 Liabilityfor transaction costs.
(a) ACH debit, ACHcredit and fedwire.
The taxpayer shall beliable for the transaction costs associated with ACH debit, ACH creditor fedwire transactions.
(b) Certified check.
The taxpayer shall be liable for both the chargesimposed by its financial institution for certified checks, if any,and for the costs of mailing its transmittal form and payment.
20 CRR-NY 2397.6
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.