Constructive Receipt - Tax Updates

Good Morning,

We have recently encountered an issue with one of our localities whose tax rates increased for 2024, however the effective date entered for the tax locality update into Peoplesoft was 01.01.24 as shown within the tax update itself.

The locality in question has pushed back on us and said that the local tax rate increase should reflect on any wages that are paid in January including the last week of December, my question is what is the process when Oracle receives tax rate changes - is there any question pushed back to the states or localities asking if the tax rate changes are based on when the wages are earned or based on when they are paid.