Section 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.

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).

Notation

Authority

The provisions of this § 5.3 amended under section 9 of The Fiscal Code (72 P. S. § 9).

Cross References

This section cited in 61 Pa. Code § 5.7 (relating to miscellaneous provisions).