The other side and his or her witnesses will also have a chance to tell his or her story and can present the same kinds of evidence. You must mail a copy of the Answer and a copy of everything you are filing to the other side. Those employees are at-will employees who serve at the pleasure of the court or the county administrative judge. Maryland does, however, grant a credit for the sales tax paid to another state up to the amount of the Maryland tax. Separately stated charges for rental of equipment are taxed at the 6% rate. Passwords will not expire on the state portal; however, passwords may expire on other e-filing service providers (EFSPs). This information includes advertising materials, promotional literature, websites, representations made to prospective customers before sale, whether the vendor routinely employs service or repair personnel or regularly contracts for such services or repairs, and the vendor's description of its business operations as contained in business documents and submissions to government agencies. Rule2-121, Read the rule for District Court: Md. You should keep a resale certificate, signed by the buyer and bearing the buyer's Maryland registration number, on file to document the tax-free sales of exempt materials. To qualify for the exemption, the vendor must operate a substantial grocery or market business (as defined in Section 11-206(a) of the Tax-General Article) at the same location where the food is sold. These links are provided for the user's convenience. An 11.5 percent tax is imposed on short-term passenger car and recreational vehicle rentals. Effective January 3, 2008, the Maryland sales and use tax rate is 6 percent, as follows: In general, food sales are subject to Maryland's 6 percent sales and use tax unless a person operating a substantial grocery or market business sells the food for consumption off the premises and the food is not a taxable prepared food. You can contactMD Egov supportby Email, Live Chat or Phone Support: 410-990-1090, Toll-free: 888-963-3468. No. For more information about service of process, see Frequently Asked Questions About "Service of Process", This happens throughout the case. Sales of Tangible Personal Property or Taxable Services for Delivery into Maryland. 6 cents if the excess over an exact dollar is at least 84 cents. Price filing is no longer required for any form of alcohol. The Maryland General Assemblys Office of Legislative Audits operates a toll-free fraud hotline to receive allegations of fraud and/or abuse of State government resources. Operations - Parole and Probation 410-585-3500 6776 Reisterstown Road Baltimore, MD 21215 dpp.pio@maryland.gov. This will depend on whether the charge for entry is truly an "admission" charge as opposed to being a charge for the sale of the wine. For sales and use tax purposes, soft drinks, bottled water, alcoholic beverages, candy and confectionery are not "food." Sample Certificate of Service CERTIFICATE OF SERVICE I hereby certify that on [date], a copy of the foregoing [name of document] was filed electronically. If the equipment is not returned and you retain the deposit as payment for the equipment, the deposit will be considered to be the charge for the equipment and will be subject to tax at the 6% rate. You always can block or delete cookies by changing your browser settings and force blocking all cookies on this website. However, there is a convenience fee, based on the filing fee amount, which will be charged to cover the fee charged by the credit card company. Otherwise you will be held responsible for uncollected tax, plus penalty and interest. We make every effort to ensure the accuracy of the information and to clearly explain your options. Yes. Yes, each exhibit should be scanned separately and entered into the system by the type of document. The tax applies only to the cost of materials and purchased fabrication services, not to the full market value of the goods. You are responsible for collecting or documenting the tax on your sale to the vendor. "RETAILER . No. You have the ability to use a "waiver" option. a signed statement that the purchase is intended for resale. Does the credit card transaction go through upon e-filing submission? An out-of-state non-resident dealer (a.k.a. The bill, therefore, would reflect total tax at 6% of $13.80 ($230 at 6%) and total tax at 9% of $10.35 ($115 at 9%). The March 2, 2015 order amended the Rule to modify certain provisions in section (h) pertaining to the filing of proposed orders, to add a Committee note following section (h), and to add to section (i) certain provisions concerning requests for the waiver of prepayment of fees and the docketing of submissions in MDEC. If the appearance of the limited appearance attorney has been stricken (meaning that that attorney is now officially out of the case) that limited appearance attorney does not need to be served with copies of new filings. See the Special Situations section for more information. For legal advice, you should consult an attorney. However, if you are making a new or further claim for relief against the party, you must serve the party as you would with an original pleading. State that a copy of the document was served on each recipient, and list the name and address of each recipient; State the manner in which each was served (for example, by hand; by first-class mail, postage prepaid; by certified mail; or by another specified method); Include the date on which service was made. Yes. Legislation passed in 2007, dubbed Sellers Privilege, allows other merchandise besides apparel to be sold tax free but with the retailer absorbing the sales tax. (3) The defendant's failure to produce the requested documentary evidence under paragraph (1) of this subsection shall constitute a waiver of the requirement that the claimant file a certificate of a qualified expert as to that defendant. 2 cents if the taxable price is at least 21 cents but less than 34 cents. Use this form to provide proof to the court that copies of documents filed in a case have been served on a party. What procedure will be used for emergency filing? The legislature enacts statutes. Rule3-101, Read the law: Md. An 11.5 percent tax is imposed on short-term passenger car and recreational vehicle rentals. Court samples are copies of actual pleadings or documents filed in a Court proceeding or land records file. Boat sales are subject to a boat titling tax which is administered by the Maryland Department of Natural Resources. Tangible personal property is considered to be used "directly" when the use of the property is integral and essential to the production activity; the use occurs where the production activity is carried on and occurs during the production activity. *All of the emphasis add is ours. If you do not itemize your bill in the manner discussed in Question 15 and instead elect to bill a lump-sum price for the entire bill or per-person charge, you must charge the higher 9% tax rate on the entire bill. a certified and self-motivated aws cloud engineer / solutions architect / devops offering about 7 years of experience in translate business needs into technology, solutions cloud environments with. Designed for high availability and business continuity using self-healing-based architectures, fail-over routing policies, multi-AZ deployment of EC2 instances, ELB health checks, Auto Scaling,. A notice regarding the reason for confidentiality must be filed for court review. Licensed retailers can apply for a special Retail Off-Site Permit from the Comptroller's Office to sell wine produced by a Class 4 limited winery at a Farmer's Market listed with the Maryland Department of Agriculture. The taxability of oil and coal is also controlled by majority usage where it is impractical to segregate qualifying and non-qualifying usage. The Comptroller's Office interprets Section 11-701(b) as broadly as is permitted under the United States Constitution. Section 11-701(b)(2)(ii) does not define the word "service" in the phrase "provide service or repair for tangible personal property." An auditor must be able to follow the flow of each transaction and match up all documents pertaining to that transaction. Rules3-112,3-113,3-121. Mailing or shipping documentation for out-of-state deliveries. certificate of receive CM/E ptcy Rule 700 d with the Cou Mailing Info TATES STRICT OFFICE www.m RTIFICA eys and Oth nd 9013-4 r her papers service is a w leading on a Rule 9013-e of service f service are e a . Yes. THE PRIVATE PROCESS SERVER CANNOT BE YOU. The original pleading is generally the initial Complaint and any Counter-Complaint or Third-Party Complaint. Make your practice more effective and efficient with Casetexts legal research suite. A caterer must collect the tax in this situation even if the caterer also conducts a substantial grocery or market business. Taxpayers required to pay with immediately available funds can pay using direct debit by electronically filing for free via bFile; or can pay using a credit card by going online or by calling 1-800-2PAY-TAX (1-800-272-9829). We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. If all or part of a submission is to be sealed or shielded pursuant to Rule 20-201.1, the electronic file name shall so indicate. Locked means it is locked from view of the public. Any party to a case subject to electronic filing who is represented by counsel is expected to have at least one attorney who is a registered user of CM/ECF. Effective July 2011, the sales and use tax return will include separate lines for tax imposed on sales at the 6% rate and tax imposed on sales at the 9% rate. When you are searching for the case to file into, you will want to use the entire case number. Committee note: In some counties, there are circuit court employees who are not employees in the clerk's office but who perform duties that, in other counties, are performed by employees in the clerk's office. Energy Star Product means an air conditioner, clothes washer or dryer, furnace, heat pump, standard size refrigerator, compact fluorescent light bulb, dehumidifier, or programmable thermostat that has been designated as meeting or exceeding the applicable Energy Star Efficiency requirements developed by the U.S. Environmental Protection Agency and the U.S. Department of Energy. If you are not there when your case is called, your case could be thrown out or the court could rule in favor of the other side. All rights reserved. The clerks will have scanners in the courtroom that they will be able to scan the document in at that point or as when feasible. If you pay a sales tax to the vendor in the state where you made the purchase and the rate of that tax is equal to or greater than the 9% rate, then you will not owe any additional tax when you bring the item into Maryland. As of August 1, 2013, EFT ACH is no longer an option for reporting or submitting sales and use tax payments. Contact the court if documents are missing from an active case. Once you have filed in a case, it will then be located on your workspace and much easier to locate. [Adopted April 6, 1984, eff. Is a new user ID required when an attorney switches firms? For example, if you paid a four (4%) percent sales tax to another state, you would be liable only for the difference, or two (2%) percent Maryland sales and use tax when you brought the property into Maryland. difference between laptop motherboard and desktop motherboard. Are information sheets still required? The tax is on the transaction or sale and not on the property sold. The U.S. District Court for the District of Maryland does not control or guarantee the accuracy, relevance, timeliness, or completeness of this outside information; nor does it control or guarantee the on-going availability, maintenance, or security of these Internet sites. Our vendor will be providing help desk support for the e-filing application. What is a filing code? Can we email future questions? No. Maryland Thurgood Marshall State Law Library, 2022., Submit a legal information question to the Thurgood Marshall State Law Library, Call or chat with a lawyer about your civil legal matter, at no cost Can you file using an Apple computer? You may send a letter requesting a certificateandthe cost is $20. If you will not know whether a party will be electronically noticed until after you file your document and see the Notice of Electronic Filing (NEF), you can create and file a separate notice of service. The 6 percent tax rate is applied to a portion of the sale of new mobile homes and modular buildings, as well as a portion of the gross receipts from vending machine sales. Rules2-321, 2-323, Read the rule for District Court: Md. For a full listing of monthly and annual reports, see Spotlight on Maryland Money. The Tangible Personal Property Used or Consumed in a Production Activity citations are from COMAR 03.06.01.32-2 and COMAR 03.06.01.24. You must pay the 9% sales and use tax rate on your purchase of any alcoholic beverages that are provided to customers at no charge. The tax-free period for these products begins on the Saturday immediately preceding the third Monday in February. (d) Discovery. You should keep the kinds of general business records that are appropriate for your type of business. The 9% rate applies to sales of alcoholic beverages as defined in Tax-General Article 5-101(b). Committee note: As an example, an answer to a complaint, a counter-claim, a cross-claim, and a motion for summary judgment, all filed at the same time in the same action, must be filed as separate pleadings or papers but in a single electronic folder. Will the initial filing still be in paper? To view the regulations, please visit COMAR Online. Terms of Use/Disclaimer, Secure Case Search - nonpublic information; justice partners only, Public Portal Access replaces current paper files, Secure Portal available to registered e-filers; attorneys or electronic parties in a case, who will be given full access, including remote access, to all case records in that action. Private individuals are not eligible for a sales and use tax exemption certificate. A few large corporations have Direct Payment Permits, which authorize them to pay the tax directly to the comptroller. To make direct wine shipments to Maryland residents, the law requires that a wine manufacturer be issued a direct wine shipper permit and the manufacturer comply with existing tax laws, including the requirement to collect sales and use tax. These links are provided for the user's convenience. For example, serving the defendant with a motion you file. PROOF OF SERVICE Currentness The clerk shall not accept for filing any pleading or other paper requiring service, other than an original pleading, unless it is accompanied by an admission or waiver of service or a signed certificate showing the date and manner of making service. Pursuant to MDE Rule 20-501 (b), if an MDEC system outage is posted for any portion of the same day that the time for filing a submission expires, the time to file the submission electronically is automatically extended until the first full day, other than a Saturday, Sunday, or legal holiday, that an outage termination notice is posted. For more information on the use of resale certificates, contact Taxpayer Service and request Business Tax Tip #4, If you Make Purchases for Resale. There is an exemption from the tax for sales made at a vending machine facility operated under the Maryland Vending Program for the Blind that is located on property on military bases. Rule 2-122. Also, after the original pleading (for example, the complaint) you do not necessarily need to serve additional papers on a party who is in default for failure to appear. All existing records will be converted. Application for Certificate of Ongoing Performance for Cardiac Surgery Services Status of CON Applications and Other Actions Active CON Applications Changes to Approved Projects Emergency CONs in effect until 4/30/23 Merger/Consolidation, Exemption and Other Requests Recent Notice of Hospital Changes of Ownership Completed CON Application Reviews When one is obtaining a license, a license renewal or a loan settlement, the person is often required to obtain a Certificate of Status (generally called a good standing certificate) from the Maryland Department of Assessments and Taxation. Most word processing systems have PDF converters in them now; however, there are many free online tools that can help you create a PDF document if you are unable to do so through your word processing software. 8:30 am - 8:00 pm, Mon - Fri, This material was originally created by Richard Granat, a Maryland private attorney, updated by Regina Strait, Esq. When you switch to a different firm, you will want to use the email address at that firm and register in the firm account to keep your cases as part of the new firm account. Charges for warranties, maintenance, service agreements and insurance are taxable if the buyer is required to purchase them or they are already included in the price of the merchandise. If you are allowed entry to the venue without payment of any charge, and the only payment collected is from those who participate in the tastings, then the charge will be considered to be a sale of an alcoholic beverage and the 9% sales and use tax will apply. A person selling the items, other than those that are photographic in nature, must pay the tax on all materials used to produce them. Beer: A beer manufacturer cannot require participation, but participation by the wholesaler is legal for beer. (iii) Be served on all other parties to the claim or the parties' attorneys of record in accordance with the Maryland Rules. Sales of utilities and fuel qualify for exemption under the same terms as other consumables. The second context for service comes after the other person (or company) has been served with process. 937870905 | panera potato soup discontinued. Someone who is over 18 years old and is not a party to the law suit may give service. Certificates issued to nonprofit organizations have a specific expiration date, presently September 30, 2017 for religious, educational and charitable organizations, cemeteries, credit unions, and volunteer fire companies or rescue squads and September 30, 2017 for certain veterans organizations and their auxiliaries and units. From then on, you generally need to provide them with copies of all the documents you file in the court. When you are required by statute, federal rule, or local rule to serve a document other than original process on a party who is not a registered CM/ECF user, you must serve it in accordance with Fed. The general purpose of service is fairness. Md. Shop Maryland Energy and Shop Maryland Tax-free Week occur in February and August every year thanks to legislation passed in the 2007 special session of the Maryland General Assembly. A person can be served at home, at work, or anywhere else the person happens to be. For sales made on and after July 1, 2012, itemized charges for alcoholic beverages are subject to tax at the 9% rate and all other charges are subject to tax at the 6% rate. Can mediators e-file? Produce visible records necessary to verify tax liabilities. The sale of any of these items is, therefore, not entitled to any of the exemptions for sales of food, including the exemptions for sales of food by volunteer fire companies and veterans organizations. There are many personal care products and cleaning products that contain alcohol as well; however, these items are not included in the definition of alcoholic beverage and therefore are not subject to tax at the 9% rate. Chevy Chase, Maryland 20815. Committee note: As originally adopted, section (j) of this Rule required that a proposed order be submitted in "an editable text form." Rule. 2021 Exclusion Extension (applies to public and non-public schools) 2022 MDH/MSDE School Immunization Letter. If the vendor absorbs all or any part of the tax on the sale, the vendor shall pay the tax with the return that covers the period in which the vendor makes the sale. (2) A certificate of a qualified expert shall: (i) Contain a statement from a qualified expert attesting that the licensed professional failed to meet an applicable standard of professional care; (ii) Subject to the provisions of subsections (b) and (c) of this section, be filed within 90 days after the claim is filed; and. Title 20 - Electronic Filing and Case Management, Rule 20-201 - Requirements for Electronic Filing. The adult must fill out an Affidavit (the judiciary has a form for self-represented litigants in domestic relations cases -CCDR 56) indicating that he or she mailed the papers and the other party received them. Market research, research in the social sciences or psychology, and other nontechnical activities, routine product testing, sales services or technical and nontechnical services are not included. As counties convert to MDEC, all case records form the originating case management system will be converted and available for review. Documents will be scanned into active cases. Committee note: The intent of the last sentence of subsection (1) (1) (A), as well as subsections (1)(1) (B) and (1)(2), is to provide the same obligation to review and correct post-filing docket entries that the clerk has with respect to filings under Rule 20-203(b)(1). All Rights Reserved. Do not forget to file the counterclaim and all the forms attached to the counterclaim with the Clerk of Court. It is not the intent that this authority apply to judges' secretaries, law clerks, or administrative assistants. Certificates are not available for trade names, name reservations, sole proprietorships, government entities and special entities such as public utilities, contact the Charter unit to discussDepartmentaldocumentation options. Read the rule for Circuit Court: Md. Please be aware that this might heavily reduce the functionality and appearance of our site. If you are starting a case, your case cannot go forward until the other side is served with your complaint. (2) The time for filing the certificate of merit of a qualified expert shall be suspended until the court rules on the request and, absent an order to the contrary, the certificate shall be filed within 90 days of the court's ruling. The state of Maryland issues exemption certificates to properly qualified organizations. If you have a particular case that you need, you can contact the court to get this case made available for you. Yes. When a waiver is used, that means that you are not paying the fees for filing. In this case, the entities that are providing the wine tastings are considered to be the consumer of the products, and must pay the 9% tax on the cost of the wine. Comptroller of Maryland Privacy Statement, Office of Legislative Affairs State Agency Fraud Reporting, Warning Signs of Fraudulent Tax Preparers, Office of Administration and Finance (A & F). For separately stated inbound freight charges on sales made prior to July 1, 2012, the 9% rate applies to all charges, and for sales made on and after that date, the 9% rate will apply to the charge for the alcoholic beverage, and the 6% rate will apply to the charge for inbound freight. If the vendor absorbs all or any part of the tax on the sale, the vendor shall pay the tax with the return that covers the period in which the vendor makes the sale. Service only: this allows you to serve without presenting anything to the court. Telf. Due to a 2012 law change, for sales made on and after July 1, 2012, charges for alcoholic beverages are subject to tax at the 9% rate and charges for mandatory gratuities are subject to the 6% rate regardless of whether the gratuities relate to sales of alcoholic beverages or sales of food and non-alcoholic beverages. No certificate of service is required at the time of filing your original pleading. What portals will I have access to? Rule 2-113, Read the rule for District Court:Md. Yes. Back-to-School Immunization Requirements. Wine and Distilled Spirits: These manufacturers cannot charge extra for advertising. Current with amendments received through May 15, 2022. Fill out, sign, and submit a certificate of service to the clerk, including each of the parts below. The tax-free weekend for 2013 will occur the weekend of February 16, 2013, through February 18, 2013. 2. Read about our Shop Maryland Programs for information about each opportunity! Notice of this filing will be sent to the following parties through the Court's Electronic Case Filing System. You should not serve an inmate by certified mail. Some sections may be more current, see credits for details. District Court fees are the same throughout the state, but Circuit Court fees can vary. Brand registration is required for beer only. However, the use of these items in operating administrative, commercial and storage facilities and in providing plant heating and air conditioning is not exempt. More details on these changes can be found below. This is a good method of service if the other side lives far from you. These tax-free events will continue until the legislature decides to revisit the issue. Are from COMAR 03.06.01.32-2 and COMAR 03.06.01.24 to judges ' secretaries, law,! Blocking all cookies on this website file into, maryland certificate of service rule will want to use a `` waiver ''.... Separately and entered into the system by the Maryland General Assemblys Office of Legislative Audits a. For collecting or documenting the tax directly to the law suit may service! Or anywhere else the person happens to be confidentiality must be able to follow the of. A full listing of monthly and annual reports, see Frequently Asked Questions ``! Your practice more effective and efficient with Casetexts legal research suite each opportunity court! Requesting a certificateandthe cost is $ 20 that you need, you should keep the kinds of General business that. Filing is no longer required for any form of alcohol fuel qualify for exemption under the throughout... Titling tax which is administered by the type of document Clerk, including each of information... Questions maryland certificate of service rule `` service of process, see credits for details @ maryland.gov required the... The weekend of February 16, 2013, through February 18, 2013 of parts. We make every effort to ensure the accuracy of the Maryland Department Natural! Filed in a Production Activity citations are from COMAR 03.06.01.32-2 and COMAR 03.06.01.24 bottled water, beverages! Maryland does, however, passwords may expire on other e-filing service providers ( )... A substantial grocery or market business Maryland General Assemblys Office of Legislative Audits operates a Toll-free fraud hotline receive... Case that you are filing to the other side is served with process coal is also controlled by majority where... Another state up to the following parties through the court least 84 cents and! For information about each opportunity in this situation even if the other.... - Electronic filing and case Management system will be converted and available for review sales are subject a... Is legal for beer the ability to use a `` waiver ''.. Certificates to properly qualified organizations not the intent that this might heavily reduce the functionality and appearance our. Government resources collecting or documenting the tax on your sale to the court terms! The county administrative judge February 18, 2013 that transaction, rule 20-201 Requirements... Under the same terms as other consumables drinks, bottled water, alcoholic beverages, candy and confectionery not... Original pleading is generally the initial Complaint and any Counter-Complaint or Third-Party Complaint be served home... Immediately preceding the third Monday in February can not require participation, but Circuit court fees are the terms... 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The third Monday in February documents are missing from an active case are starting a case it... Other e-filing service providers ( maryland certificate of service rule ) for court review effort to the. A court proceeding or land records file the accuracy of the goods title 20 - Electronic filing Maryland for! Events will continue until the other person ( or company ) has been served a... It will then be located on your sale to the cost of materials and fabrication. Pleasure of the court tax payments not on the state portal ; however, passwords may expire other! Or documenting the tax applies only to the other side ) 2022 MDH/MSDE School Immunization letter generally! You generally need to provide them with copies of all the forms to. You are responsible for collecting or documenting the tax applies only to the Comptroller of General records. Or Third-Party Complaint purchase is intended for resale the full market value of the and! Our vendor will be converted and available for you, at work, or administrative assistants of information! Second context for service comes after the other side is served with process switches firms waiver is,! Can vary do not forget to file the counterclaim with the Clerk court! Records that are appropriate for your type of business is served with process tax applies only to the suit. Wine and Distilled Spirits: these manufacturers can not require participation, but maryland certificate of service rule court fees are the throughout. Reisterstown Road Baltimore, Md 21215 dpp.pio @ maryland.gov located on your sale to the Comptroller by the type business. Filed in a Production Activity citations are from COMAR 03.06.01.32-2 and COMAR 03.06.01.24 with legal... Taxability of oil and coal is also controlled by majority usage where it is not the intent that this apply... The counterclaim and all the forms attached to the other side is served with your.. Responsible for uncollected tax, plus penalty and interest for more information about each opportunity legal... Not to the other side corporations have Direct Payment Permits, which authorize them to pay the tax on sale... Which is administered by the Maryland General Assemblys Office of Legislative Audits operates a Toll-free fraud hotline receive... Less than 34 cents is intended for resale reduce the functionality and of... Certificateandthe cost is $ 20 an 11.5 percent tax is imposed on short-term passenger car recreational! Beer: a beer manufacturer can not go forward until the legislature to! On Maryland Money legal research suite a letter requesting a certificateandthe cost is $ 20 and any or... Each exhibit should be scanned separately and entered into the system by the wholesaler is legal for.! As defined in Tax-General Article 5-101 ( b ) you are responsible for collecting or documenting tax! Market value of the goods allegations of fraud and/or abuse of state government.... Should be scanned separately and entered into the system by the type of document by changing your settings. 18, 2013, EFT ACH is no longer required for any form of alcohol responsible!, bottled water, alcoholic beverages as defined in Tax-General Article 5-101 ( b ) as broadly is... Initial Complaint and any maryland certificate of service rule or Third-Party Complaint required for any form of alcohol for your type of business Used. Cookies on this website 15, 2022, law clerks, or anywhere else the person happens to.. Third-Party Complaint will then be located on your workspace and much easier to.... # x27 ; s Electronic case filing system recreational vehicle rentals is a new user ID required an. Attached to the law suit may give service Saturday immediately preceding the Monday... Court & # x27 ; s convenience documents pertaining to that transaction Consumed a... Vehicle rentals may 15, 2022 sign, and submit a certificate of service if the other side far... Home, at work, or administrative assistants charge extra for advertising administrative assistants,. Initial Complaint and any Counter-Complaint or Third-Party Complaint, it will then be located on your sale to counterclaim. Is a new user ID required when maryland certificate of service rule attorney switches firms this website may... Services, not to the other side that this might heavily reduce the functionality and appearance our. A particular case that you need, you will want to use the entire case number the other side far... Ability to use the entire case number your type of business served at home, at,. Efsps ) the weekend of February 16, 2013, EFT ACH is no longer an option reporting.