RSA 400-A:32-b: Electronic Funds Transfer.

Insurers shall remit taxes by electronic funds transfer according to the following schedule:

I. When the insurer had a tax liability in the prior tax year of $40,000 or more, effective January 1, 2006.

II. When the insurer had a tax liability in the prior tax year of $30,000 or more, effective January 1, 2007.

III. When the insurer had a tax liability in the prior tax year of $20,000 or more, effective January 1, 2008.