Part 2397 - Electronic Funds Transfer Program For Certain Taxpayers Remitting Taxes Under And Pursuant To The Authority Of Articles 12-a, 13-a, 28 And 29 Of The Tax Law
- Section 2397.1 - Definitions
- Section 2397.2 - Participating taxpayer
- Section 2397.3 - Eligibility determinations and procedures
- Section 2397.4 - Payment methods
- Section 2397.5 - Payment rules
- Section 2397.6 - Liability for transaction costs
- Section 2397.7 - Mailing rules; reasonable cause
- Section 2397.8 - Administrative and judicial proceedings
- Section 2397.9 - Rule of construction
- Section 2397.10 - Repealed