CHAPTER Rev 2500 ELECTRONIC TRANSFERS AND
FILING
Statutory
Authority RSA 21-J:13,X
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
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 entity that operates as a clearing
house for electronic debit or credit entries 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
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
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
Rev
2501.05 “Automated clearing house
network (ACH network)” means the electronic funds transfer 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
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)
Rev 2501.07 "Cash
concentration of disbursement plus addenda (CCD+addenda)” 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)
Rev 2501.08
"Electronic funds transfer (EFT)”
means any transfer of funds initiated through a terminal, telephone
instrument, computer or magnetic tape to authorize a financial institution to
credit a bank account using a method specified in this chapter.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05 (formerly Rev 2501.06)
Rev 2501.09
"Holiday" means a recognized state holiday, in accordance with
RSA 288:1 and RSA 288:2, or a holiday recognized by financial institutions, in
accordance with RSA 288:3.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05 (formerly Rev 2501.07)
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 (formerly Rev 2501.08)
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
Rev 2501.12
"Prenote test" means a banking industry safeguard where a zero-dollar transaction is sent
through the ACH network to verify banking and tax information for EFT payments.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05 (formerly Rev 2501.09)
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 (formerly Rev 2501.12)
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
Rev 2501.15 “Telefile” means the use of a telephone key pad to electronically transfer data to the department including authorization for the department to debit a specified account for a specified amount.
Source. #6639,
eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05
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.
#8495, eff 11-30-05 (formerly Rev 2501.15)
PART Rev 2502
GENERAL PROVISIONS
Rev 2502.01
Mandatory Participation.
(a) Business enterprise and business profits
taxpayers with a total tax liability of $100,000 or greater for the most recently
filed tax year shall electronically transfer funds to make tax payments not
accompanied by a tax return.
(b)
Meals and rentals operators shall:
(1)
Electronically transfer funds to make tax payments when the taxable
revenue is $25,000 or greater;
(2)
Forfeit, pursuant to RSA 78-A:8, V, any amounts retained pursuant to RSA
78-A:7, III, to the department to offset the costs of manual paper filings if
they do not file electronically and have over $25,000 in meals and rentals taxable
revenue in the prior calendar year; and
(3) If, during the prior calendar year, a
business had under $25,000 in meals and rooms taxable revenue, have the
forfeiture in (2) above automatically waived pursuant to RSA 78-A:8, V.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05
Rev 2502.02 Initiating Telefile. Meals and rentals operators remitting tax
payments via the telefile system shall dial 1-800-328-4557 and follow the voice
instructions.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05
Rev
2502.03 Initiating Transfers.
(a) Taxpayers remitting tax payments through ACH credit or debit shall
contact their financial institution and initiate the transfer to the NH state treasurer so that the
amount due is accessible and available to the NH state treasurer in the State
of New Hampshire's bank account on or before the due date of the tax.
(b) If a tax due date falls on a Saturday,
Sunday, or a holiday as defined in RSA 288:1-3, the ACH deposit shall be made
on or before the business day that causes the exchange of funds to be entered
and confirmed in the ACH network on or before the due date of the tax.
(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
Rev
2502.04 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 telephone; 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 involves an overpayment, the overpayment shall be applied against the
liability for the next reporting period unless the taxpayer requests a refund
in writing.
Source.
#8495, eff 11-30-05
Rev
2502.05
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
Rev 2502.06 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
Rev 2502.07
Record Retention. All
records, whether paper or electronic, shall be retained pursuant to Rev
2906.12.
Source.
#8495, eff 11-30-05
PART Rev 2503 ACH CREDIT PARTICIPATION
Rev 2503.01
ACH Credit Participation Filing Options.
(a) Any taxpayer with a tax liability below the
statutory thresholds for mandatory electronic filing may:
(1) Withdraw from ACH credit participation;
(2) Voluntarily continue to participate in
the ACH credit participation; or
(3) Participate
in ACH debit filing.
(b) Voluntary participants in the ACH credit payment
shall comply with all the filing requirements imposed upon mandatory electronic
payment participants.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05
Rev 2503.02 Withdrawal From ACH Credit Participation.
(a)
A mandatory participant shall submit a request,
in writing at least 60 days prior to the last non-ACH credit payment due date,
to the commissioner, to be relieved from the EFT requirements by including the following:
(1) Their name;
(2) Their federal employer identification number;
(3) The effective date of the removal request;
(4) The last due date for ACH credit payment;
(5) A statement certifying:
“The
tax liability has fallen below the statutory threshold; and the level of tax
liability for the preceding taxable period was atypical and future tax
liabilities will fall below the statutory threshold.”; and
(6) Any other information the participant believes
is applicable to withdrawal.
(b) A withdrawal request may be granted, as
described in (d), or denied, as described in (e), by the commissioner based on
the information provided in (a) or (c), as applicable.
(c) A voluntary participant shall submit to the
department, at least 60 days prior to the last non-ACH credit payment due date,
a request in writing to withdraw
from ACH credit participation by including the following:
(1) Their name;
(2) Their federal employer identification number;
(3) The effective date of the removal request;
(4) The last due date for ACH credit payment; and
(5) A statement certifying:
“I
hereby certify that the tax liability is less than the statutory threshold; the
level of tax liability for the preceding taxable period was atypical; and
future tax liabilities will fall below the statutory threshold.”
(d) The withdrawal request shall be
granted upon receipt of the request to withdraw provided:
(1) The information required in (a) or (c) has
been submitted; and
(2) The taxpayer's tax liability is below the
statutory threshold for participation.
(e) A withdrawal request shall be denied due to
not meeting the requirements listed in (a) or (c).
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05
Rev
2503.03 Registration to Pay by ACH Credit. A taxpayer
shall register to pay taxes by ACH credit by completing and submitting to
the department prior to remitting payments:
(a)
Form DP-175, “Registration for Electronic Funds
Transfer of Business Tax Payments”, as specified in Rev 2506.02, at least 30 days prior to the due date of its
first ACH credit payment; and
(b) A prenote
test of a zero dollar transaction to verify the
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05
Rev
2503.04 Registration Information
Changes. Whenever registration information changes, a taxpayer shall provide:
(a)
Written notice to the department on Form DP-175, “Registration for Electronic
Funds Transfer of Business Tax Payments”, as specified in Rev 2506.02, at least
30 days prior of any change of the information; and
(b) A
prenote test of a zero dollar transaction to verify the
Source.
#8495, eff 11-30-05
Rev 2503.05
Remitting Payments. The taxpayer shall remit payment to the state's
depository financial institution specified by the department when the taxpayer
is notified by the department in writing that approval for the ACH credit
method of payment has been granted.
Source. #8495,
eff 11-30-05
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, “Registration for Electronic Funds Transfer of Business Tax
Payments”,
as specified in Rev 2506.02, at least 30 days prior to resuming any ACH credit
payment; and
(b) A prenote test of a zero dollar transaction to
verify the
Source.
#8495, eff 11-30-05
Rev
2503.07 Filing Options. Taxpayers with a tax liability falling below the
statutory threshold may choose an option listed in Rev 2503.01.
Source.
#8495, eff 11-30-05
Rev
2503.08 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 credit method prescribed by the
commissioner 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 ACH credit payment was initiated in a timely manner
by electronic written confirmation from his or her financial institution
that:
(1) The proper amount of tax payment was
transferred from the taxpayer’s account to the NH department of treasury’s
account; and
(2) The tax payment was timely made.
(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 credit network to properly
apply a payment.
Source. #8495,
eff 11-30-05
PART
Rev 2504 RESERVED
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
PART Rev 2505
ACH DEBIT PAYMENTS
Rev 2505.01 Business
Tax. Business
tax filers shall file payments electronically through the ACH debit method by
accessing the department’s website at www.nh.gov/revenue
and clicking on efile.
Source.
#6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05
Rev 2505.02
Interest and Dividends Tax.
Interest and dividend taxpayers may file returns, payments, or both,
electronically through the ACH debit method by accessing the
department’s website at www.nh.gov/revenue
and clicking on efile.
Source.
#8495, eff 11-30-05
Rev
2505.03 Meals and Rentals Tax.
(a) Meals and rentals operators, subject to RSA
78-A:6, shall obtain a license by completing and submitting Form CD-3, “Application
for Meals and Rentals Tax Operators License”, as described in Rev 708.05, prior
to remitting payments to the NH state treasurer by ACH debit method by:
(1) Accessing the department’s website at www.nh.gov/revenue
and clicking on efile; or
(2) Telefiling at 1-800-328-4557 and following the voice instructions to enter
their information.
Source.
#8495, eff 11-30-05
Rev
2505.04 Nursing Facilities Quality
Assessment.
(a)
Nursing facilities subject to RSA 84-C shall submit payment through the
ACH debit method by:
(1) Authorizing payments to the NH state
treasurer by ACH debit; and
(2)
Completing Form DP-156-ACH, “Nursing Facility Quality Assessment Authorization Agreement
for the Pre-Authorized Payments (ACH Debits)”, as specified in Rev 2506.03, to
register for authorizing tax payments by EFT ACH Debit.
(b) Nursing facilities wishing to change or
revoke the EFT ACH debit authorization shall submit a request by checking the
appropriate box on form DP-156-ACH, “Nursing Facility Quality Assessment
Authorization Agreement for the Pre-Authorized Payments (ACH Debits)”, as
specified in Rev 2506.03, to indicate the intended action.
Source.
#8495, eff 11-30-05
Rev 2505.05
Registry of Deeds. County
registry of deeds may file and pay real estate transfer taxes electronically
through the ACH debit method.
Source.
#8495, eff 11-30-05
PART Rev 2506
FORMS
Rev
2506.01 Forms Availablity. Forms may be obtained by:
(a) Accessing the department’s website at www.nh.gov/revenue and
clicking on the forms option; or
(b) Contacting the department forms line at (603) 271-2192.
Source.
#8495, eff 11-30-05
Rev
2506.02 Form DP-175, Registration for Electronic Funds Transfer of Business
Tax Payments.
(a)
Taxpayers shall complete and file with the department’s document
processing division, Form DP-175, “Registration for Electronic Funds Transfer
of Business Tax Payments”, to register to remit payments by ACH credit by providing:
(1)
The taxpayer’s name and address;
(2)
Federal employer identification, social security number or department identification
number;
(3)
The names, telephone and fax numbers of the primary and secondary
contact persons;
(4)
Entity type; and
(5) An
indication if the form is:
a. A
new registration;
b. A
change; or
c. An
initial request.
(b)
Form DP-175 shall be filed at least 30 days prior to:
(1)
The first EFT payment; or
(2)
Any changes in the information.
Source.
#8495, eff 11-30-05
Rev
2506.03 Form DP 156-ACH, “Nursing
Facility Quality Assessment Authorization Agreement for Pre-Authorized
Payments (ACH Debits)”.
(a) A
nursing facility shall complete and file with the department’s document
processing division Form DP-156-ACH, “Nursing Facility Quality Assessment
Authorization Agreement for Pre-Authorized Payments (ACH Debits)” in order to
transfer funds electronically by providing:
(1)
Facility name and address;
(2)
Federal employer identification number;
(3) An
indication whether the request is:
a.
Initial;
b. A change;
or
c.
Revocation of authorization;
(4)
Name of financial institution;
(5)
Account name and number;
(6)
Financial institution routing and transit number;
(7)
Federal employer identification number on account;
(8) An
indication whether the account is checking or savings;
(9) A
statement:
“This authorization is to remain in full
force and effect until the State has received written notice from me (or either
of us) of its termination in such time and in such a manner as to afford the
State and depository a reasonable opportunity to act on it.
By signing below, I hereby authorize the
State of New Hampshire Department of Treasury to initiate variable debit
entries to the bank account and the depository named above.”;
(10)
The primary and secondary:
a.
Taxpayer contact names; and
b.
Taxpayer contact telephone numbers;
(11) A
statement:
“By signing below, I hereby authorize the
State of New Hampshire Department of Treasury, to initiate debit entries to our
Checking or Savings account indicated above at the depository (bank) named
above, to debit the same to such account.”; and
(12)
Dated signature and title of authorized officer or representative.
(b) A voided
check or savings withdrawal slip for the account shall accompany the form.
Source.
#8495, eff 11-30-05
APPENDIX
|
RULE |
STATUTE |
|
|
|
|
Rev
2501.01 -- 2501.17 |
RSA
21-J:13, X |
|
|
|
|
Rev
2502.01 |
RSA 21-J:13, X, RSA 71-A:8 |
|
Rev
2502.02 – Rev 2502.0 7 |
RSA
21-J:13, X |
|
|
|
|
Rev
2503.01 - Rev 2503.07 |
RSA
21-J:13, X |
|
Rev
2503.08 |
RSA 21-J:13, X RSA
21-J:31, 32, 33 & 28 |
|
Rev
2505.01 – Rev 2505.05 |
RSA
21-J:13, X |
|
|
|
|
Rev
2506.01 – Rev 2506.03 |
RSA
21-J:13, X |