The filer shall not be considered to have relied in good faith if the Internal Revenue Service was not aware of all the facts when it provided the information to the filer. I A county official or employee who accepts a financial transaction device payment in accordance with this section and any applicable state or local policies or rules is immune from personal liability for the final collection of such payments.
F If a person elects to make a payment to the county by a financial transaction device and a surcharge or convenience fee is imposed, the payment of the surcharge or fee shall be considered Ba 301 revised and the surcharge or fee is not refundable.
For purposes of this paragraph c 3the filer will not be considered to have acted in a responsible manner under paragraph d of this section unless - i The filer attempted on a timely basis to contract out the magnetic media filing; ii The cost of filing on magnetic media was prohibitive as determined at least 45 days before the due date of the returns without regard to extensions 90 days for information returns the due date for which without regard to extensions is after December 31,and by or before February 28, March 15,for Forms S ; iii The cost was supported by a minimum of two cost estimates from unrelated parties; and iv The filer filed the returns on paper.
If the TIN is not received as a result of the first annual solicitation, the filer must undertake a second annual solicitation. The surcharge or convenience fee shall not be imposed unless authorized or otherwise permitted by the rules prescribed by an agreement governing the use and acceptance of the financial transaction device.
No additional solicitation is required after the filer receives the TIN unless the Internal Revenue Service or, in some cases, a broker notifies the filer that the TIN is incorrect. Similarly, if the filer establishes that a failure arose from an impediment but is unable to establish that the filer acted in a responsible manner, the impediment will not be sufficient to obtain a waiver of the penalty.
In order not to be subject to the resolution of the board of county commissioners adopted under division B of this section, a county office shall notify the board in writing within thirty days after March 30,that it accepted financial transaction devices prior to January 1,or, in the case of the office of a clerk of the court of common pleas, the clerk has accepted or will accept such devices on or before July 1, The penalty will apply to failures in years in which a required solicitation is not made and to failures with respect to all subsequent years until the filer conducts its make-up solicitations.
See paragraph g of this section for the reasonable cause safe harbor for persons who exercise due diligence. The second solicitation also relates to failures on returns filed for succeeding calendar years. G If a person makes payment by financial transaction device and the payment is returned or dishonored for any reason, the person is liable to the county for payment of a penalty over and above the amount of the expense due.
Moreover, the filer must establish that the filer acted in a responsible manner, as described in paragraph d of this section, both before and after the failure occurred.
Uniform application of surcharges or convenience fees among different types of county expenses is not required. Each notice shall include all of the following: Uniform acceptance of financial transaction devices among different types of county expenses is not required.
If a county office under the authority of a county official is directly responsible for collecting one or more county expenses and the county official determines not to accept payments by financial transaction devices for one or more of those expenses, the office shall not be required to accept payments by financial transaction devices, notwithstanding the adoption of a resolution by the board of county commissioners under this section.
E A board of county commissioners may establish a surcharge or convenience fee that may be imposed upon a person making payment by a financial transaction device.
If the treasurer so notifies the board, the board shall perform the duties of the administrative agent.10/6/ 3 Growth in Labor Productivity in the U.S., ‐ Year Annual Growth Rate in Labor Productivity ‐ % ‐ %.
Revised: Effective: Catalog Term Bachelor of Arts in English Teacher Licensure Degree Completion Plan ENGL ENGL 3 ENGL 3 EDUC 2 orENGL 3ENGL Capacity and Energy Emergencies OP Classification: Public Page 2 of 7 Effective Date: January 1, V.
Reserve Sharing Group Participation revised: o The energy deficient BA, upon notification from the RCSO, will immediately take whatever actions are necessary to mitigate any undue. Resolution authorizing acceptance of payments by financial transaction devices for county expenses.
As used in Notwithstanding any other section of the Revised Code and except as provided in division (D) of this section, a board of county commissioners may adopt a resolution authorizing the acceptance of payments by financial. This section provides guidance for applying specific Standard Road Plans to a project.
This information is Designer Information for Standard Road Plans. 5/17/ Revised BA Removed reference to section that does not yet exist. EC Added information regarding splash basins for pipe culverts. See § (g) in effect prior to January 1, (see § (g) as contained in 26 CFR partrevised April 1, ) for substantially similar rules applicable prior to .Download