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.
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