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 in §A(2) of this regulation, tax payment shall be made by using ACH credit; or Tax payment by wire transfer may be used if the taxpayer: Initiates an ACH credit or authorizes an ACH debit transaction which fails; Receives prior approval from the Department; and Assumes all costs associated with the wire transfer transaction. Additional instructions which may be provided by the Department shall be followed by the taxpayer. A separate ACH credit or wire transfer allowed under §A of this regulation shall be made for each type of tax and for each period for which the tax is due. A taxpayer may satisfy the obligation to remit payment in immediately available funds by physical delivery of U.S. currency, with the appropriate return, on or before 1 p.m. on the due date of the obligation, to the Department of Assessments and Taxation, 301 West Preston Street, Room 806, Baltimore, Maryland 21201.