CHAPTER Rev 2500 ELECTRONIC TRANSFERS AND FILING
Statutory Authority RSA 21-J:13,X
REVISION NOTE:
Document
#13724, effective 8-18-23, readopted, readopted with amendment, or repealed various
rules in Chapter Rev 2500, and eliminated the reserved numbers of Rev 2501.17, Rev
2502.02, Rev 2504.03, Rev 2504.04, Rev 2504.05, Rev 2505.03, and Rev 2505.05
for rules which had previously been repealed and reserved by Document #12907, effective
10-23-19. These actions by Document
#13724 necessitated the renumbering of various existing rules in Rev 2500 as
noted in the source notes. Document
#13724 replaces all prior filings affecting the former rules in Chapter Rev
2500.
Rev
2501.10 defining “holiday” was repealed by Document #13724. The prior filings affecting the rule Rev
2501.10 included the following documents:
#6639,
eff 11-27-97, EXPIRED 11-27-05
#8495,
eff 11-30-05 (formerly Rev 2501.08)
#10484,
eff 12-5-13 (from Rev 2501.09)
Document
#13724 eliminated the reserved numbers, and thereby the source notes, for the
following rules:
Rev 2501.17 defining “Telefile”.
Rev 2502.02 titled “Initiating Telefile”.
Rev 2504.03 titled “Meals and Rentals
Tax”.
Rev 2504.04 titled “Nursing Facilities
Qualities Assessment”.
Rev 2504.05 titled “Medicaid Enhancement
Tax.”
Rev 2505.03 titled “Form DP-156 ACH,
Nursing Facility Quality Assessment
Authorization Agreement for Pre-Authorized
Payments (ACH Debits)”.
Rev 2505.05 titled “Form DP-153 ACH,
Medicaid Enhancement Tax Authorization
Agreement for Electronic Payments.”
The
prior filings affecting Rev 2501.17 included the following documents:
#10484, effective 12-5-13 (from Rev 2501.15)
#12907, effective 10-23-19
The
prior filings affecting Rev 2502.02 included the following documents:
#6639, eff 11-27-97, EXPIRED: 11-27-05
#8495, eff 11-30-05
#10484, effective 12-5-13
#12907, effective 10-23-19
The prior filings affecting Rev 2504.03
included the following documents:
#10484,
effective 12-5-13 (from Rev 2505.03)
#12907,
effective 10-23-19
The
prior filings affecting Rev 2504.04 included the following documents:
#10484, effective 12-5-13 (from Rev
2505.04)
#12907, effective 10-23-19
The
prior filings affecting Rev 2504.05 included the following documents:
#10484, effective 12-5-13
#12907, effective 10-23-19
The
prior filings affecting Rev 2505.03 and Rev 2505.05 included the following documents:
#8495,
eff 11-30-05
#10484, effective 12-5-13
#12907, effective 10-23-19
PART Rev 2501
DEFINITIONS
Rev
2501.01 “Addenda record” means the tax information and electronic
format required by the department in an ACH credit transfer.
Source. #6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by #10484, eff
12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at
chapter heading for Rev 2500)
Rev
2501.02 “Automated clearing house (ACH)” means a central
distribution and settlement point for the electronic clearing of money
transfers between financial institutions where the clearing house for
electronic debit or credit entries operates pursuant to an agreement with
a member of the national automated clearing house association.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by #10484, eff
12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at chapter heading for Rev
2500)
Rev
2501.03 "Automated clearing house credit (ACH
credit)” means the electronic transfer of funds initiated by the
taxpayer crediting the state’s designated bank account and cleared through the
ACH network by an entry debiting the taxpayer’s bank account.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by #10484, eff
12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at chapter heading for Rev
2500)
Rev
2501.04 “Automated clearing house debit (ACH debit)” means the
electronic transfer of funds initiated by the department debiting the
taxpayer’s account and cleared through the ACH network by an entry crediting
the state’s designated bank account.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by #10484, eff
12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at chapter heading for Rev
2500)
Rev
2501.05 “Automated clearing house network (ACH network)” means the electronic
funds transfer (EFT) system governed by the national automated clearing house
association.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by #10484, eff
12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at
chapter heading for Rev 2500)
Rev
2501.06 “Automated clearing house trace number” means a
unique number assigned to an EFT transaction by the financial institution
originating the transaction, under the ACH method of payment.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05 (formerly Rev 2501.04);
ss by #10484, eff 12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at chapter
heading for Rev 2500)
Rev
2501.07 “Cash concentration of disbursement plus addenda (CCD+)” means a
standard national automated clearing house association data format used to make
ACH credit or debit transactions with a single addenda record of
payment data known as the TXP.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05 (formerly Rev 2501.05);
ss by #10484, eff 12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at chapter
heading for Rev 2500)
Rev
2501.08 “Department” means the New
Hampshire department of revenue administration.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05 (formerly Rev 2501.06);
ss by #10484, eff 12-5-13; ss by #13724, eff 8-18-23 (see
Revision Note at chapter heading for Rev 2500)
Rev
2501.09 “Electronic funds transfer (EFT)” means any transfer of
funds, other than a transaction originated by check, draft, or similar paper
instrument, which is initiated through an electronic terminal or computer to
order, instruct, or authorize a financial institution to debit or credit an
account.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05 (formerly Rev 2501.07);
ss by #10484, eff 12-5-13 (from Rev 2501.08); ss by #12907, eff 10-23-19; ss by
#13724, eff 8-18-23 (see Revision Note at chapter heading for Rev 2500)
Rev
2501.10 “National automated clearing house association (NACHA)”
means the regulatory body for the ACH network.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05 ss by
#10484, eff 12-5-13; ss by #10484, eff 12-5-13 (from Rev 2501.10); ss by
#13724, eff 8-18-23 (formerly Rev 2501.11)
Rev
2501.11 “Payment authorization information” means the
taxpayer-provided data required to complete an electronic debit payment
transaction.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05 (formerly Rev 2501.09);
ss by #10484, eff 12-5-13 (from Rev 2501.11); ss by #13724, eff 8-18-23
(formerly Rev 2501.12) (see Revision Note at chapter heading for Rev 2500)
Rev
2501.12 “Prenote test” means a banking industry
safeguard where a zero-dollar transaction is sent through the ACH
network to verify the New Hampshire department of treasury’s
routing/transit number and bank account number.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05 (formerly Rev 2501.12);
ss by #10484, eff 12-5-13 (from Rev 2501.12); ss by #10754, eff 1-1-15); ss by
#13724, eff 8-18-23 (formerly Rev 2501.13) (see Revision Note at chapter
heading for Rev 2500)
Rev
2501.13 “Taxpayer” means any person, entity, or association who uses
the department’s electronic funds transfer system.
Source. #6639,
eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by #10484, eff
12-5-13 (from Rev 2501.13); ss by #13724, eff 8-18-23 (formerly Rev 2501.14) (see
Revision Note at chapter heading for Rev 2500)
Rev
2501.14 “Tax payment (TXP)” means the banking convention record
format for taxpayers to pay state taxes through the ACH method.
Source. #6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by #10484, eff
12-5-13 (from Rev 2501.14); ss by #13724, eff 8-18-23 (formerly Rev 2501.15) (see
Revision Note at chapter heading for Rev 2500)
Rev
2501.15 “Taxpayer identification number” means:
(a) Social
Security number;
(b) Federal
employer identification number;
(c) Individual
taxpayer identification number;
(d) Preparer
tax identification number; or
(e) Department
identification number.
Source.
#8495, eff 11-30-05 (formerly Rev 2501.15); ss by #10484, eff 12-5-13; ss
by #13724, eff 8-18-23 (formerly Rev 2501.16) (see Revision Note at chapter
heading for Rev 2500)
Rev
2501.16 “TXP format” means the banking convention format for a filed
transaction within a record of payment-related data used in ACH
transactions.
Source.
#10484, eff 12-5-13 (from Rev 2501.16); ss by #13724, eff 8-18-23
(formerly Rev 2501.18) (see Revision Note at chapter heading for Rev 2500)
PART Rev
2502 GENERAL PROVISIONS
Rev 2502.01 Mandatory
Participation.
(a) Nursing facility quality assessment taxpayers shall make
tax payments by EFT.
(b) Medicaid
enhancement tax taxpayers shall make tax payments by EFT.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by #10484, eff 12-5-13;
amd by #12907, eff 10-23-19; ss by #13126-B, eff 10-24-20; ss by #13724, eff 8-18-23
(see Revision Note at chapter heading for Rev 2500)
Rev
2502.02 Timing of Remittance.
(a) Taxpayers
remitting tax payments through ACH credit or ACH debit shall remit those
payments to the NH state treasurer on or before the due date of the
tax.
(b) Payments
made pursuant to RSA 78-A, shall be considered timely only if received by the
NH state treasurer in the state of New Hampshire’s bank account on or before
the due date as prescribed in that chapter.
(c) Taxpayers registered,
as described in Rev 2503.03, by the department for the
ACH credit payment method shall:
(1) Ensure that the financial institution
originating the transaction has the information necessary for a correct and
timely completion of the transaction; and
(2) Provide the information
necessary for the financial institution to complete the NACHA CCD+ entry with
the TXP format addendum record.
Source. #8495,
eff 11-30-05; ss by #10484, eff 12-5-13; ss by #13724, eff 8-18-23 (formerly
Rev 2502.03) (see Revision Note at chapter heading for Rev 2500)
Rev
2502.03 ACH Payment Transmission Errors.
(a) If
a taxpayer makes an incorrect payment for a particular period, the taxpayer
shall, on the nearest business day on which the error was discovered:
(1) Notify:
a. The department by calling (603)
230-5920; and
b. Their
financial institution;
(2) Follow up by written
confirmation to the department as to the factual
information regarding the error; and
(3) Make arrangements, except in
the case of an overpayment, to initiate payment for the correct amount of
payment.
(b) If
the error results in an overpayment of taxes in any particular taxable period,
the overpayment shall first be applied to offset against any taxes, penalties,
or interest owed to the department. Any available overpayment thereafter shall
be applied against the liability for the next taxable period, unless required
by statute or requested by taxpayer in writing to be refunded.
Source. #8495, eff 11-30-05; ss by #10484, eff
12-5-13; ss by #13724, eff 8-18-23 (formerly Rev 2502.04) (see Revision Note at
chapter heading for Rev 2500)
Rev
2502.04 Crediting Electronic Payments. Electronic
payments shall be credited to the taxpayer’s account by the department in
accordance with the application of payments described in Rev 2903.05 and Rev
2903.07.
Source. #8495, eff 11-30-05; ss by #10484, eff
12-5-13; ss by #13724, eff 8-18-23 (formerly Rev 2502.05) (see Revision Note at
chapter heading for Rev 2500)
Rev
2502.05 Financial Institution Service Fees. Any
transfer fees, service charges, discrepancies in exchange rate, or other
fees charged by the taxpayer’s financial institution for ACH credit or debit
participation shall be the responsibility of the taxpayer.
Source. #8495, eff 11-30-05; ss by #10484, eff
12-5-13; ss by #13724, eff 8-18-23 (formerly Rev 2502.06) (see Revision Note at
chapter heading for Rev 2500)
Rev
2502.06 Record Retention. All EFT records, whether
paper or electronic, shall be retained pursuant to Rev 2906.12.
Source.
#8495, eff 11-30-05; ss by #10484, eff 12-5-13; ss by #13724, eff 8-18-23
(formerly Rev 2502.07) (see Revision Note at chapter heading for Rev 2500)
PART Rev 2503
ACH CREDIT PARTICIPATION
Rev
2503.01 ACH Credit Participation Options. Any business
enterprise and business profits taxpayer may:
(a) Voluntarily participate
in the ACH credit participation;
(b) Withdraw
from ACH credit participation; or
(c) Participate
in ACH debit payments, pursuant to Rev 2504.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by
#10484, eff 12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at chapter
heading for Rev 2500)
Rev
2503.02 Withdrawal From ACH Credit Participation.
(a) A
participant shall submit a request in writing at least 60 days prior to the
last non-ACH credit payment due date, to the department, to withdraw from
ACH credit participation by including the following:
(1) Name;
(2) Taxpayer identification number;
(3) The effective date of the removal request;
(4) The last due date for ACH
credit payment;
(5) A dated and signed statement
providing the reason for withdrawal from ACH credit participation; and
6) Any other information the
participant believes is applicable to withdrawal.
(b) A
withdrawal request shall be granted by the department upon receipt
of the request to withdraw provided:
(1) The information required in
(a) above has been submitted; and
(2) The taxpayer’s tax liability
is below any statutory threshold for participation.
(c) A
withdrawal request shall be denied by the department due to not meeting
the requirements listed in (b) above.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by #10484,
eff 12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at chapter heading
for Rev 2500)
Rev
2503.03 Registration to Pay by ACH Credit. A
taxpayer using ACH credit to remit payments to the department shall, prior to
remitting payment:
(a) Complete
and submit to the department Form DP-175, “Electronic Funds Transfer
ACH Credit Registration for Business Tax Payments”, as specified in Rev
2505.02, at least 30 days prior its first ACH credit payment; and
(b) Complete a
prenote test at least 10 calendar days prior to its first ACH
credit payment.
Source. #6639,
eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by #10484,
eff 12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at chapter heading
for Rev 2500)
Rev
2503.04 Registration Information Changes. Whenever
registration information changes, a taxpayer shall:
(a) Provide written
notice to the department by completing and submitting Form DP-175, “Electronic
Funds Transfer ACH Credit Registration for Business Tax Payments”, as
specified in Rev 2505.02, at least 30 days prior of any change of the
information; and
(b) Complete a
prenote test at least 10 calendar days prior to any change of
the information.
Source.
#8495, eff 11-30-05; ss by #10484, eff 12-5-13; ss by #10754, eff 1-1-15;
ss by #13724, eff 8-18-23 (see Revision Note at chapter heading for Rev 2500)
Rev 2503.05 Remitting
Payments. A taxpayer may remit payment by ACH credit after
completing the prenote test.
Source.
#8495, eff 11-30-05; ss by #10484, eff 12-5-13; ss by #13724, eff 8-18-23
(see Revision Note at chapter heading for Rev 2500)
Rev
2503.06 Renewal of Electronic Payments. A
taxpayer applying to resume ACH credit payments after ceasing to remit ACH
credit payments shall:
(a) Submit a
new Form DP-175, “Electronic Funds Transfer ACH Credit Registration for
Business Tax Payments”, as specified in Rev 2505.02, at least 30 days
prior to resuming any ACH credit payment; and
(b) Complete a
prenote test at least 10 calendar days prior to the first ACH
credit payment.
Source.
#8495, eff 11-30-05; ss by #10484, eff 12-5-13; ss by #13724, eff 8-18-23
(see Revision Note at chapter heading for Rev 2500)
Rev
2503.07 Penalties.
(a) The
ACH credit method of payment shall not change the current filing
requirements for tax returns.
(b) Any payment required
by ACH credit not made by the due date shall be subject to:
(1) Penalties pursuant to RSA
21-J:31-33; and
(2) Interest pursuant to RSA
21-J:28.
(c) Failure to
conform with any filing, data transmission, or payment with the ACH credit method
prescribed by the department shall result in:
(1) Penalties pursuant to RSA
21-J:31 - 33; and
(2) Interest pursuant to RSA
21-J:28.
(d) In
the event of a malfunction of the ACH credit payment mechanism, no
interest or penalties shall be imposed provided the taxpayer verifies the proper
amount of tax payment was initiated via ACH credit payment in a timely manner
by written confirmation from the taxpayer’s financial institution.
(e) The
taxpayer shall bear the burden of proof of proper tax payment.
(f) In
addition to the provisions for reasonable cause for failure to file
pursuant to RSA 21-J:31 and failure to pay pursuant to RSA 21-J:33, for ACH
credit purposes, reasonable cause for late payment by ACH credit shall include,
but not be limited to:
(1) The inability to gain access
to the ACH system on the required date because of a system failure beyond the
control of the taxpayer; or
(2) Failure of the ACH network to
properly apply a payment.
Source. #8495,
eff 11-30-05; ss by #10484, eff 12-5-13 (from Rev 2503.08); ss by #13724, eff 8-18-23
(see Revision Note at chapter heading for Rev 2500)
PART Rev 2504
ACH DEBIT PAYMENTS
Rev
2504.01 Business Tax. Business tax filers may
remit payments electronically through the ACH debit method by accessing the
department’s Granite Tax Connect web portal at gtc.revenue.nh.gov.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05; ss by #10484, eff 12-5-13 (from
Rev 2505.01); ss by #13724, eff 8-18-23 (see Revision
Note at chapter heading for Rev 2500)
Rev
2504.02 Interest and Dividends Tax. Interest and
dividend taxpayers may remit payments electronically through the ACH debit
method by accessing the department’s Granite Tax Connect web portal at
gtc.revenue.nh.gov.
Source.
#10484, eff 12-5-13 (from Rev 2505.02); ss by #13724, eff 8-18-23 (see
Revision Note at chapter heading for Rev 2500)
Rev
2504.03 Registry of Deeds. County registry of
deeds may remit real estate transfer taxes electronically through the ACH debit
method by accessing the department’s Granite Tax Connect web portal at
gtc.revenue.nh.gov.
Source.
#10484, eff 12-5-13; ss by #13724, eff 8-18-23 (formerly Rev 2504.06) (see
Revision Note at chapter heading for Rev 2500)
Rev
2504.04 Tax Preparers Remitting Tax Payments for Clients. Tax
preparers remitting tax payments for their clients through the ACH debit method
shall initiate those payments to the department using the department’s Granite
Tax Connect web portal at gtc.nh.gov.
Source.
#10484, eff 12-5-13; ss by #13724, eff 8-18-23 (formerly Rev 2504.07) (see
Revision Note at chapter heading for Rev 2500)
Rev
2504.05 Penalties.
(a) The
ACH debit method of payment shall not change the current filing
requirements for tax returns.
(b) Any
payment required by ACH debit not received by the due date shall be subject to:
(1) Penalties pursuant to RSA
21-J:31-33; and
(2) Interest pursuant to RSA 21-J:28.
(c) Failure
to conform with any filing, data transmission, or payment with the ACH
debit method prescribed by the department shall result in:
(1) Penalties pursuant to RSA
21-J:31 - 33; and
(2) Interest pursuant to
RSA 21-J:28.
(d) The
taxpayer shall bear the burden of proof of proper tax payment.
(e) In
addition to the provisions for reasonable cause for failure to file pursuant to
RSA 21-J:31 and failure to pay pursuant to RSA 21-J:33, for ACH debit purposes,
reasonable cause for late payment by ACH debit shall include, but not be
limited to, the failure of the ACH network to properly apply a payment.
Source.
#10484, eff 12-5-13; ss by #13724, eff 8-18-23 (formerly Rev 2504.08) (see
Revision Note at chapter heading for Rev 2500)
PART Rev 2505
FORMS
Rev
2505.01 Forms Availability.
(a) Forms
shall be available by:
(1) Accessing the department’s
website at http://www.revenue.nh.gov/forms;
(2) Emailing the department at
forms@dra.nh.gov;
(3) Calling (603)
230-5001; or
(4) Writing to the department at:
New Hampshire Department of Revenue
Administration
PO Box 3306
Concord, NH 03302-3306.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05; ss by #10484, eff
12-5-13 (formerly Rev 2506.01); ss by #13724, eff 8-18-23 (see Revision Note at
chapter heading for Rev 2500)
Rev
2505.02 Form DP-175, Electronic Funds Transfer ACH Credit Registration
for Business Tax Payments.
(a) Business
tax taxpayers shall complete and file with the department, Form DP-175,
“Electronic Funds Transfer ACH Credit Registration for Business Tax Payments”,
to register to remit payments by ACH credit.
(b) Form
DP-175, “Electronic Funds Transfer ACH Credit Registration for Business Tax
Payments” shall be filed at least 30 days prior to:
(1) The first ACH credit payment;
or
(2) Any changes in the
information.
Source. #8495, eff 11-30-05; ss by #10484, eff
12-5-13; ss by #13724, eff 8-18-23 (see Revision Note at chapter heading for Rev
2500)
APPENDIX
Rule |
Specific
State Statute the Rule Implements |
|
|
Rev 2501.01 – 2501.16 |
RSA 21-J:3, XXI; RSA 21-J:1, II(a) |
|
|
Rev 2502.01 |
RSA 84-A:5, I; RSA 84-A:9, I; RSA 84-C:5; RSA 84-C:9 |
Rev 2502.02 – Rev 2502.06 |
RSA 21-J:3, XXI; RSA 21-J:1, II(a) |
|
|
Rev 2503.01 – Rev 2503.06 |
RSA 21-J:3, XXI; RSA 21-J:1, II(a) |
Rev 2503.07 |
RSA 21-J:3, XXI; RSA 21-J:1, II(a); RSA 21-J:31, 32, 33 & 28 |
|
|
Rev 2504.01 – Rev 2504.04 |
RSA 21-J: 3, XXI; RSA 21-J:1, II(a) |
Rev 2504.05 |
RSA 21-J:3, XXI; RSA 21-J:1, II(a); RSA 21-J:31, 32, 33 & 28 |
Rev 2505.01, Rev 2505.02 |
RSA 21-J:3, XXI; RSA 21-J:1, II(a) |
|
|