# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 11 — Tax Payments

### Chapter 01 — Tax Payments — Immediately Available Funds

#### Regulation .05 Miscellaneous Filing and Reporting Provisions.

*COMAR 18.11.01.05*

A. The Department may require persons remitting taxes by ACH credit or wire transfer method to file an annual reconciliation report.

B. A taxpayer who remits taxes by ACH credit or wire transfer method shall indicate that fact on all tax returns required to be filed for that period for which tax payment is being made.