# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 01 — Office of the Comptroller

### Chapter 02 — Tax Payments — Immediately Available Funds

#### Regulation .03 Registration.

*COMAR 03.01.02.03*

A person making a payment by ACH debit, or as an agent for a taxpayer, may be required to register with the Comptroller before initiation of an ACH tax payment.