<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".05" citation="COMAR 03.01.02.05" title_num="03" subtitle_num="01" chapter_num="02" heading="Miscellaneous Filing and Reporting Provisions.">
  <paragraph num="A.">
    <text>A person making a tax payment using the ACH credit, ACH debit, direct debit, or wire transfer method shall file the following returns:</text>
    <paragraph num="(1)">
      <text>For Maryland individual income tax withholding:</text>
      <paragraph num="(a)">
        <text>Annual Employer Withholding Reconciliation Return using Form MW508;</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Amended Annual Employer Withholding Reconciliation Return on Form MW508A; and</text>
      </paragraph>
      <paragraph num="(c)">
        <text>Amended Employer’s Return of Income Tax Withheld using Form MW506A or for accelerated filers using Form MW506AM;</text>
      </paragraph>
    </paragraph>
    <paragraph num="(2)">
      <text>Maryland Corporation Income Tax Return Form 500; or</text>
    </paragraph>
    <paragraph num="(3)">
      <text>For Maryland motor fuel-related taxes:</text>
      <paragraph num="(a)">
        <text>Dealer Tax Return Form GTD100 and all applicable supporting schedules and worksheets;</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Special Fuel User/Seller Tax Return Form GTD-300 and all applicable supporting schedules and worksheets;</text>
      </paragraph>
      <paragraph num="(c)">
        <text>Special Return—Jet Fuel and Aviation Gas Return Form GTD-AV and all applicable supporting schedules and worksheets; and</text>
      </paragraph>
      <paragraph num="(d)">
        <text>Class W Distributor Return Form GTD-100W.</text>
      </paragraph>
    </paragraph>
  </paragraph>
  <paragraph num="B.">
    <text>A person making tax payments using the ACH credit, ACH debit, direct debit, or wire transfer method may not file the corresponding returns or reports if the payment was for any of the following:</text>
    <paragraph num="(1)">
      <text>Employer’s Return of Income Tax Withheld Form MW506 or for accelerated filers Form MW506M;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>The Declaration of Estimated Corporation Income Tax Form 500D;</text>
    </paragraph>
    <paragraph num="(3)">
      <text>Maryland Application for Extension of Time to File Corporation Income Tax Return Form 500E; or</text>
    </paragraph>
    <paragraph num="(4)">
      <text>Sales and Use Tax Return Form 202 or Form 202F.</text>
    </paragraph>
  </paragraph>
  <paragraph num="C.">
    <text>A taxpayer who remits taxes by ACH credit, ACH debit, direct debit, or wire transfer method shall indicate that fact on all returns required to be filed for that period for which payment is being made as listed under §A of this regulation.</text>
  </paragraph>
</regulation>