Sec. 2397.6. Liabilityfor transaction costs

Latest version.

(a) ACH debit, ACHcredit and fedwire.
The taxpayer shall beliable for the transaction costs associated with ACH debit, ACH creditor fedwire transactions.
(b) Certified check.
The taxpayer shall be liable for both the chargesimposed by its financial institution for certified checks, if any,and for the costs of mailing its transmittal form and payment.

                    
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