§ 5.3. Payments required to be paid by EFT.
(a) Beginning July 1, 1992, a payment in the amount of $40,000 or more shall be remitted using a method of EFT selected by the taxpayer. A taxpayer may choose the ACH debit method or the ACH credit method.
(b) Beginning January 1, 1993, a payment in the amount of $30,000 or more shall be remitted using a method of EFT selected by the taxpayer. A taxpayer may choose the ACH debit method or the ACH credit method.
(c) Beginning January 1, 1994, a payment in the amount of $20,000 or more shall be remitted using a method of EFT selected by the taxpayer. The taxpayer may choose the ACH debit method or the ACH credit method.
(d) Beginning January 1, 2013, a payment in the amount of $10,000 or more shall be remitted using a method of EFT selected by the taxpayer. The taxpayer may choose the ACH debit method or the ACH credit method.
(e) Beginning January 1, 2014, a payment in the amount of $1,000 or more shall be remitted using a method of EFT selected by the taxpayer. The taxpayer may choose the ACH debit method or the ACH credit method.
(f) This requirement applies to payment of only the following taxes:
Sales and Use Corporate Net Income Employer Withholding Capital Stock-Franchise Liquid Fuels Bank Shares Fuel Use Title Insurance and Trust Mutual Thrift Institutions Company Shares Oil Company Franchise Insurance Premiums Malt Beverage Public Utility Realty Motor Carrier Road Tax Gross Receipts (g) A taxpayer may satisfy the obligation to remit a payment by EFT by delivering a certified or cashier’s check, in person or by courier with the appropriate return or deposit statement, to the Pennsylvania Department of Revenue, Bureau of Business Trust Fund Taxes, EFT Unit, Ninth Floor, Strawberry Square, Fourth and Walnut Streets, Harrisburg, Pennsylvania 17128 on or before the due date of the obligation. Payments will not be accepted at other Department locations.
(h) Separate transfers shall be made for each payment.
Authority The provisions of this § 5.3 amended under section 9 of The Fiscal Code (72 P. S. § 9).
Source The provisions of this § 5.3 amended November 5, 1993, effective March 1, 1994, 23 Pa.B. 5306; amended August 23, 1996, effective August 24, 1996, 26 Pa.B. 4089; amended November 30, 2012, effective December 1, 2012, 42 Pa.B. 7279; amended March 14, 2014, effective March 15, 2014, 44 Pa.B. 1432. Immediately preceding text appears at serial pages (364484) to (364485).
Cross References This section cited in 61 Pa. Code § 5.7 (relating to miscellaneous provisions).
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