1368 Payments by electronic funds transfer

Title 61--REVENUE

DEPARTMENT OF REVENUE
TREASURY DEPARTMENT

[61 PA. CODE CH. 5]

Payments by Electronic Funds Transfer

[26 Pa.B. 4089]

   The Department of Revenue and the Treasury Department, under the authority contained in section 9 of The Fiscal Code (act) (72 P. S. § 9), adopt an amendment to § 5.3 (relating to payments required to be paid by electronic funds transfer) to read as set forth in Annex A.

   The Secretary of Revenue and the State Treasurer jointly adopted a regulation relating to payments by electronic funds transfer (EFT) at 22 Pa.B. 1561 (April 4, 1992). In accordance with § 5.3(e), a taxpayer may satisfy its 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 Department of Revenue, Bureau of Receipts and Control. The subsection goes on to set forth the specific address of ''Strawberry Square, 4th Floor, Fourth and Walnut Streets, Harrisburg, Pennsylvania 17128'' where the payment will be received.

   As of the close of 1994, the Department relocated the Bureau of Receipts and Control. The new address for making EFT payments is Department of Revenue, Bureau of Business Trust Fund Taxes, EFT Unit, Ninth Floor, Strawberry Square, Fourth and Walnut Streets, Harrisburg, Pennsylvania 17128. Section 5.3(e) is being amended to reflect this change.

   To assist taxpayers with this transition, an announcement setting forth the address change was mailed in March 1995, to taxpayers who have preregistered to submit payments by certified or cashier's check.

   Accordingly, the Department of Revenue and the Treasury Department, under section 204 of the act of July 31, 1968 (CDL) (P. L. 769, No. 240) (45 P. S. § 1204) and the regulation thereunder at 1 Pa. Code § 7.4, find that notice of proposed rulemaking is unnecessary because public input is not necessary for an amendment which only relates to an address change. Utilizing the shorter regulatory process will enable the Department of Revenue and the Treasury Department to quickly amend the § 5.3 and provide the public with the correct address for remitting payments in person or by courier.

Fiscal Impact

   The Department of Revenue and the Treasury Department have determined that the amendment will have no fiscal impact on the Commonwealth.

Paperwork

   The amendment will not generate significant additional paperwork for the public or the Commonwealth.

   Effectiveness/Sunset Date

   The amendment will become effective upon publication in the Pennsylvania Bulletin. The amendment will be monitored annually. No sunset date has been assigned.

Contact Person

   The contact person for an explanation of the amendment is Anita M. Doucette, Office of Chief Counsel, Department of Revenue, Dept. 281061, Harrisburg, PA 17128-1061.

Authority

   The amendment is adopted under section 9 of the act. Section 9(a) of the act provides that the State Treasurer and the Secretary of Revenue shall jointly prescribe by regulation the method of payment of obligations due the Commonwealth. ''Such regulations shall include:  . . . (5) An option permitting payment by certified or cashier's check delivered in person or by courier to the Department of Revenue on or before the due date of the obligation, in lieu of payment by electronic funds transfer.'' Section 9(b) of the act sets forth specific provisions that the regulations may not require.

Regulatory Review

   Under section 5(f) of the Regulatory Review Act (71 P. S. § 745.5(f)), the Department of Revenue and the Treasury Department submitted a copy of this amendment with proposed rulemaking omitted on July 9, 1996, to the Independent Regulatory Review Commission (IRRC) and to the Chairpersons of the House Committee on Finance and the Senate Committee on Finance. On the same date, the amendment was submitted to the Office of Attorney General for review and approval under the Commonwealth Attorneys Act (71 P. S. §§ 732-101--732-506). In accordance with section 5(c) of the Regulatory Review Act, this amendment was deemed approved by the Committees on July 29, 1996, and was approved by IRRC on August 8, 1996.

Findings

   The Department of Revenue and the Treasury Department find that the amendment is necessary and appropriate for the administration and enforcement of the authorizing statute. Under section 204 of the CDL, the Department of Revenue and the Treasury Department also find that the proposed rulemaking procedures in sections 201 and 202 of the CDL (45 P. S. §§ 1201 and 1202) are unnecessary because public input is not necessary for an amendment which only relates to an address change.

Order

   Acting under the authorizing statute, the Department of Revenue and the Treasury Department order that:

   (a)  The regulations of the Department of Revenue and the Treasury Department, 61 Pa. Code Chapter 5, are amended by amending § 5.3 to read as set forth in Annex A.

   (b)  The Secretary of the Department of Revenue and the State Treasurer shall submit this order and Annex A to the Office of General Counsel and Office of Attorney General for approval as to form and legality as required by law.

   (c)  The Secretary of the Department of Revenue and the State Treasurer shall certify this order and Annex A and deposit them with the Legislative Reference Bureau as required by law.

   (d)  This order shall take effect upon publication in the Pennsylvania Bulletin.

ROBERT A. JUDGE, Sr.,   
Secretary of Revenue

CATHERINE BAKER KNOLL,   
State Treasurer

   (Editor's Note:  For the text of the order of the Independent Regulatory Review Commission relating to this document, see 26 Pa.B. 4145 (August 24, 1996).)

   Fiscal Note:  15-369. No fiscal impact; (8) recommends adoption.

Annex A

TITLE 61.  REVENUE

PART I.  DEPARTMENT OF REVENUE

Subpart A.  GENERAL PROVISIONS

CHAPTER 5.  PAYMENTS BY
ELECTRONIC FUNDS TRANSFER

§ 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)  This requirement applies to payment of only the following taxes:

Sales and Use

Employer Withholding

Liquid Fuels

Fuel Use

Mutual Thrift Institutions

Oil Company Franchise

Malt Beverage

Motor Carrier Road Tax

Corporate Net Income

Capital Stock-Franchise

Bank Shares

Title Insurance and Trust
   Company Shares

Insurance Premiums

Public Utility Realty

Gross Receipts

   (e)  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.

   (f)  Separate transfers shall be made for each payment.

[Pa.B. Doc. No. 96-1368. Filed for public inspection August 23, 1996, 9:00 a.m.]