Md. Code Regs. 18.11.01.03

Current through Register Vol. 51, No. 24, December 2, 2024

Section 18.11.01.03 - Registration

A person making a payment as an agent for a taxpayer may be required to register with the Department before initiation of an ACH tax payment.

Regulations .03 adopted as an emergency provision effective March 11, 1993 (20:7 Md. R. 637); adopted permanently effective July 19, 1993 (20:14 Md. R. 1170); amended effective 49:25 Md. R.1041-1070, eff. 12/12/2022