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Deferred payment contract
Set up a payment plan
State law requires businesses to pay all taxes owed, plus interest and penalties for late payments. If you are unable to pay the full amount due, there are two preferred options:
- Set up a Deferred Payment Contract (DPC); or
- Make monthly payments in advance (rather than quarterly payments).
Contact your Tax Account Management Center to find out more and set up a plan.
Benefits of payment plans
- Allows you to maintain your assigned tax rate, rather than being moved to the higher delinquent rate.
- Eliminates the risk of some legal collection actions.