Sec. 18.11.01.05. Miscellaneous Filing and Reporting Provisions

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A. The Department may require persons remitting taxes by ACH credit, ACH debit, or wire transfer method to file an annual reconciliation report.

B. A taxpayer who remits taxes by ACH credit, ACH debit, or wire transfer method shall indicate that fact on all tax returns required to be filed for that period for which tax payment is being made.

                    
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