42-1126. Fee for bad checks
The department may charge and collect a fee of twenty-five dollars from a taxpayer
that offers a check, draft, negotiable order of withdrawal or similar instrument, or an
electronic funds transfer, automated clearing house debit or automated clearing house
credit drawn on a bank or other depository institution in full or partial payment of a
tax administered pursuant to this article if the instrument, transfer, debit or credit is
not paid or is dishonored by the institution.
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