A taxpayer whose unpaid tax liability is $10,000 or more shall remit payment by immediately available funds pursuant to the following: Except as provided for in §A(2) of this regulation, payment shall be made by using: ACH credit; ACH debit; or Direct debit; Payment by wire transfer may be used if the taxpayer: Initiates an ACH credit or authorizes an ACH debit transaction which fails; and Receives prior approval from the Comptroller. An agent of a taxpayer or taxpayers shall remit payment by immediately available funds under §A of this regulation if the total amount of the payments to be made by the agent for any period exceeds $10,000 in the aggregate, not including any amounts for which the agent has not received timely payment from the taxpayer. Payment by immediately available funds applies to the payment of: Income tax withheld by an employer; Corporation income tax; Except as provided for in §H of this regulation, sales and use tax; Motor fuel tax; Motor carrier tax; Alcoholic beverage tax; or Tobacco tax. A person using the ACH debit or credit method shall provide: The taxpayer's Maryland tax account number; and A statement of the type of tax and the tax period for which the payment is being made. A person using the direct debit method shall provide: The taxpayer's federal employer identification number; The taxpayer's Maryland tax account number; The tax type and tax period for which the payment is being made; and Any additional information required to accurately report the tax due. A separate ACH credit, ACH debit, direct debit, or wire transfer as allowed under §A(2) of this regulation shall be made for each type of tax and for each period for which the tax is due. A taxpayer not required to remit payments in immediately available funds may use the ACH credit, ACH debit, or direct debit method for tax payments. The wire transfer method is permitted only if the taxpayer receives prior approval from the Comptroller. A taxpayer may not make payment using ACH credit for the payment of sales and use tax on sales of alcoholic beverages.