A taxpayer not required to remit payments by EFT may use the ACH debit or ACH credit method for EFT payment for such types of taxes as the taxpayer elects. The taxpayer must first enroll with the Division of Revenue and Enterprise Services prior to beginning EFT payments. See http://www.state.nj.us/treasury/taxation/eftpayoptions.shtml.
N.J. Admin. Code § 18:2-3.10