| Purpose/Objective of Rule |
I find that the immediate adoption of amendments to this rule is necessary to respond to recent difficulty caused by application of the mandatory electronic funds transfer rule to employers that face undue hardship in attempting to make electronic tax payments. I, therefore, find that the emergency adoption of this amended rule is necessary for the preservation of public health, safety, or welfare, and to explain the circumstances under which the Executive Director may authorize a waiver from the electronic funds transfer rule upon a showing of undue hardship to the satisfaction of the Executive Director. |