<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".05" citation="COMAR 18.11.01.05" title_num="18" subtitle_num="11" chapter_num="01" heading="Miscellaneous Filing and Reporting Provisions.">
  <paragraph num="A.">
    <text>The Department may require persons remitting taxes by ACH credit or wire transfer method to file an annual reconciliation report.</text>
  </paragraph>
  <paragraph num="B.">
    <text>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.</text>
  </paragraph>
</regulation>