Each member state requires only one remittance per return, except that an additional remittance may be required only from sellers that collected more than thirty thousand dollars in that state's tax in the preceding calendar year, may be computed by a calculation method rather than actual collections, and needs no extra return. A state may require electronic remittance of tax reported on the simplified return; it must accept both ACH credit and ACH debit, provide a same-day alternative if an electronic transfer fails, move due dates falling on a weekend or state holiday to the next business day and accept as timely a payment made the next day the Federal Reserve is open when it was closed on the due date. Remittance data uses the Governing Board's uniform tax type and payment type codes, and states adopt the approved standard for one bulk payment covering SERs for affiliated entities, CSPs or preparers within two years of its approval.
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