General Rule. A taxpayer using the ACH payment method shall make the appropriate arrangements to initiate the payment at least one business day before the due date so that the transfer is executed on the date payment is due. Specific Rules for ACH Debit. A taxpayer using the ACH debit payment method shall make the appropriate arrangements to initiate the payment by 2 p.m. on the last banking day before the due date. The taxpayer shall furnish to the Comptroller the banking information necessary to generate ACH debits against the taxpayer's designated account. If a taxpayer elects the ACH debit payment method and the banking information necessary to generate the ACH debit against the taxpayer's account changes, the taxpayer shall provide the new banking information to the Comptroller 30 days before initiating an ACH transaction. The taxpayer, to initiate payment of a tax, shall contact the Comptroller and report the tax information in accordance with Regulation .02D of this chapter. Specific Rules for ACH Credit. A taxpayer electing the ACH credit payment method shall initiate each payment of tax by contacting the taxpayer's own financial institution and requesting the institution to transfer both the appropriate identifying information and payment to the State of Maryland's depository bank by an ACH credit. The taxpayer shall remit an ACH credit transaction with an addendum record formatted in accordance with the appropriate TXP convention. Specific Rules for Direct Debit. The direct debit method is only available for: Income tax withheld by an employer; and Sales and use tax. The taxpayer shall furnish to the Comptroller the banking information necessary to generate the direct debit against the taxpayer's designated account. The taxpayer, to initiate payment of a tax, shall log on to the bFile (business online filing) program on the Comptroller's website or onto an approved third-party website and provide the tax information in accordance with the prompts and instructions and with Regulation .02E of this chapter.