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a sworn statement by the taxpayer, made under the penalties of | | perjury, that the tax liability shown on the return is correct. |
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| | | 2. Electronic filing. The State Tax Assessor may allow or, as | | provided in this subsection, require the filing of a return or | | document by electronic data submission or by telephone. |
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| | | A. In the case of an employer that submits returns in | | accordance with section 5253 with respect to 100 or more | | employees, whether the returns are submitted directly by the | | employer or by a 3rd party on behalf of the employer, the | | assessor may require that the returns be filed by electronic | | data submission. |
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| | | B. In the case of a payroll processor as defined in Title | | 10, chapter 222 that submits returns pursuant to section | | 5253 or Title 26, chapter 13, subchapter 7 for 100 or more | | employers, the assessor may require that the returns be | | filed by electronic data submission. |
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| | | 3. Payment by electronic funds transfer. The State Tax | | Assessor may allow or, as provided in this subsection, require | | the payment of a tax or the refund of a tax by electronic funds | | transfer. An electronic funds transfer allowed or required by the | | assessor pursuant to this subsection is considered a return. For | | the purposes of this subsection, "tax" includes unemployment | | insurance contributions required to be paid to the State pursuant | | to Title 26. |
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| | | A. In the case of a person that is liable for $200,000 or | | more per year pursuant to section 5253 or for $400,000 or | | more per year in payments of any other single tax type, the | | assessor may require payment or refund of that tax by | | electronic funds transfer. |
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| | | B. In the case of a payroll processor as defined in Title | | 10, chapter 222, the assessor may require payment or refund | | of taxes pursuant to section 5253 and unemployment insurance | | contributions pursuant to Title 26, chapter 13, subchapter 7 | | by electronic funds transfer. |
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| | | 4. Adoption of rules. The State Tax Assessor may adopt rules | | to establish procedures necessary to implement the provisions of | | this section and shall adopt rules in the event that payment of | | taxes by electronic funds transfer is mandated. Rules adopted | | pursuant to this subsection are routine technical rules for the | | purposes of Title 5, chapter 375, subchapter 2-A. |
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| | | Sec. 9. 36 MRSA §208-A, sub-§1, as enacted by PL 1997, c. 688, §1, is | | amended to read: |
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