If the statutory due date is on or after a weekend or an observed holiday, your payment is due the next business banking day following the weekend or holiday. You must complete your payment transaction on or before the last banking day before the weekend or holiday. For EFT purposes, the information contained in this section explains the due dates for the respective tax types. If your payment is not deposited by the due date, you may be subject to penalties and interest. If a payment delay occurs for which you are not responsible, we will ask you to send us proof of your good-faith attempt to transfer funds by the due date.
Reasonable cause is given to the situations identified below.
The inability to gain access to the EFT system on the required date because of a system failure beyond your reasonable control. The failure of the electronic funds transfer system to apply your payment properly. Please allow two business days after the date the payment was deposited before you call. Our records will be updated within two business days. The various due dates, listed by tax type, are below.