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provider for any payment that is not made electronically. (d) A provider of targeted advertising services who ceases to engage in the kind of business which makes the person responsible for filing returns under this Act shall file a final return under this Act with the Department not more than one month after discontinuing such business. (e) If any payment provided for in this Section exceeds the provider's liabilities under this Act, as shown on an original monthly return, the Department shall, if requested by the provider, issue to the provider a credit memorandum no later than 30 days after the date of the request. The credit evidenced by such credit memorandum may be assigned by the provider to a similar provider under this Act, in accordance with reasonable rules and regulations to be prescribed by the Department. If no such request is made, the provider may credit such excess payment against tax liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules and regulations prescribed by the Department. If the Department subsequently determines that all or any part of the credit taken was not actually due to the provider, the provider's 1.75% discount shall be reduced by the difference between the credit taken and that actually due, and that provider shall be liable for penalties and interest on such difference. (f) If a provider fails to sign a return within 30 days after the proper notice and demand for signature by the SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468