§ 44-1-31 - Taxes and child support to be paid by electronic funds transfer.
SECTION 44-1-31
§ 44-1-31 Taxes and child support to bepaid by electronic funds transfer. – (a) The tax administrator is authorized to provide by rule for the payment ofany tax, including employer taxes, by electronic funds transfer where the taxrequired to be paid in connection with the filing of any return, report orother document with the division of taxation exceeds ten thousand dollars($10,000). Provided, in all instances where a taxpayer is required to payemployment taxes to the Internal Revenue Service by electronic funds transfer,the taxpayer shall pay Rhode Island income tax withheld by electronic fundstransfer.
(b) The tax administrator is authorized to provide by rulefor the payment of child support and/or medical support received from anyin-state, or interstate employers, making income withholdings, and fromcollections received from other state collection and disbursement units andforeign jurisdictions, by electronic funds transfer (EFT) when the childsupport and/or medical support is required to be paid in connection with acourt or administrative order for support to the state's central collection anddisbursement.
(c) The tax administrator shall adopt rules and regulationsnecessary to implement this section including, but not limited to, rules andregulations:
(1) Coordinating the filing of tax returns with the paymentof taxes by electronic funds transfer; and the payment of child support,
(2) Specifying the form, frequency, and content of electronicfunds transfer messages and electronic date information in order to insure theproper receipt and crediting of the tax or child support payment.
(d) Payment of personal income taxes by individuals is notsubject to the provisions of subsection (a) of this section; provided, thatemployers' withholding of taxes is subject to the provisions of subsection (a)of this section.
(e) The tax administrator is authorized to provide by rulefor payment of any surcharge that is required to be remitted to the taxdivision pursuant to § 39-21.1-14.