Md. Code Regs. 18.11.01.05

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

Section 18.11.01.05 - Miscellaneous Filing and Reporting Provisions

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.

Regulations .05 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