35 ILCS 5/601.1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 6 - Payments

 (Ch. 120, par. 6-601.1)Sec. 601.1.     Payment by electronic funds transfer.(a) Beginning on October 1, 1993,  a taxpayer who has an average monthly tax liability of $150,000  or more under Article 7 of this Act shall make all payments required  by rules of the Department by electronic funds transfer.  Beginning October  1, 1993, a taxpayer who  has an average quarterly estimated tax payment obligation of $450,000 or  more under Article 8 of this Act shall make all payments required by  rules of the Department by electronic funds  transfer.  Beginning on October 1, 1994,  a taxpayer who has an average monthly tax liability of $100,000  or more under Article 7 of this Act shall make all payments required  by rules of the Department by electronic funds transfer.  Beginning October  1, 1994, a taxpayer who  has an average quarterly estimated tax payment obligation of $300,000 or  more under Article 8 of this Act shall make all  payments required by rules of the Department by electronic funds  transfer.  Beginning on October 1, 1995,  a taxpayer who has an average monthly tax liability of $50,000 or  more under Article 7 of this Act shall make all payments required by  rules of the Department by electronic funds transfer.  Beginning October 1,  1995, a taxpayer who has  an average quarterly estimated tax payment obligation of $150,000 or more  under Article 8 of this Act shall make all payments required by rules  of the Department by electronic  funds transfer.  Beginning on October 1, 2000, and for all liability periods thereafter, a  taxpayer who has an average annual tax liability of $200,000 or more under  Article 7 of this Act shall make all payments required by rules of the  Department by electronic funds transfer.  Beginning October 1, 2000, a taxpayer  who has an average quarterly estimated tax payment obligation of $50,000 or  more under Article 8 of this Act shall make all payments required by rules of  the Department by electronic funds transfer.  Beginning on October 1, 2002, a taxpayer who has a tax liability in the  amount set forth in subsection (b) of Section 2505-210 of the Department of  Revenue Law shall make all payments required by rules of the Department by  electronic funds transfer.  Beginning on October 1, 2002, a taxpayer who has a tax liability in the  amount set forth in subsection (b) of Section 2505-210 of the Department of  Revenue Law shall make all payments required by rules of the Department by  electronic funds transfer.(b) Any taxpayer  who is not required to make payments by electronic funds transfer may make  payments by electronic funds transfer with the  permission of the Department.(c) All taxpayers required to make payments by electronic funds  transfer and any taxpayers who wish to voluntarily make payments by  electronic funds transfer shall make those payments in the manner authorized  by the Department.(d) The Department shall notify all taxpayers required to make payments  by electronic funds transfer.  All   taxpayers notified by the Department shall  make payments by electronic funds transfer for a minimum of one year  beginning on October 1.  In determining the threshold amounts under  subsection (a), the Department shall calculate the averages as follows:(1) the total liability under Article 7 for the     preceding tax year (and, prior to October 1, 2000, divided by 12); or(2) for purposes of estimated payments under Article     8, the total tax obligation of the taxpayer for the previous tax year divided by 4.(e) The Department shall adopt such rules as are necessary to  effectuate a program of electronic funds transfer and the requirements of  this Section.    (Source: P.A. 91-541, eff. 8-13-99; 92-492, eff. 1-1-02; 92-846, eff.  8-23-02.)