17 NCAC 01C .0507. REGISTRATION OF EFT TAXPAYERS

(a)  The taxpayer shall complete and return the registration form by the specified date to the Department.  Taxpayer information provided with the registration form shall be recorded by the Department and provided to the Data Collection Center for taxpayers using the Debit method of payment.  The information required to be provided with the registration form includes the following:

(1)           Taxpayer name;

(2)           Taxpayer address;

(3)           Federal identification number;

(4)           Tax type;

(5)           Account number;

(6)           Contact person (title, address, telephone number, and fax number);

(7)           Bank name;

(8)           Bank address;

(9)           Bank transit/routing number;

(10)         Bank account number;

(11)         Input method;

(12)         Signature of person authorized to sign checks.

(b)  Upon receipt of taxpayer information from the Department for taxpayers using the ACH Debit method, the Data Collection Center shall assign a payor identification number to the taxpayer which will be used by the taxpayer to communicate payment information to the Data Collection Center.  The identification number shall be provided to the taxpayer at least seven days prior to the date the first required payment is due under the EFT program.

(c)  The Data Collection Center and its employees shall be bound by the same confidentiality requirements as the Department under G.S. 105‑259.

(d)  The Department shall provide a taxpayer who is approved for the ACH Credit method of payment information regarding State's depository institution.

(e)  A taxpayer must provide at least a 30 day written notice to the Department of any change of information required by the registration form.

 

History Note:        Authority G.S. 105‑241; 105‑259; 105‑262;

Eff. October 1, 1993;

Amended Eff. November 1, 1994.